Gabelli Value Plus+ Trust PLC is an UK-based investment company. The company's investment objective is to deliver capital appreciation primarily through investment in the US. equities, using the Gabelli Private Market Value with a catalyst approach. It seeks to achieve its investment objective by investing predominantly in equity securities of US. companies, of any market capitalization by utilizing catalyst methodology. The portfolio of the company may also include non-U.S. securities, convertible securities, fixed interest securities, preferred stock, nonconvertible preferred stock, depositary receipts, warrants and other rights. The company may also use borrowings in order to gear returns for shareholders by achieving investment returns higher than the interest cost of the borrowings.