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ABERFORTH SMALLER COMPANIES TRUST PLC - Net Asset Value(s)

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Aberforth Smaller Companies Trust plc ("ASCOT")

The Net Asset Values ("NAVs") per Ordinary Share for the above company as at
the close of business on 17 December 2014 were:-

Excluding current year Revenue = 1,104.68p

Including ALL Revenue = 1,123.86p

ASCOT has bank debt facilities available to allow gearing of up to 11.7% of
Shareholders' Funds. Current gearing is 3.0%. There are currently 95,344,792
Ordinary Shares of 1p in issue.

Contact - David Holland (Tel: 0131 220 0733)

Aberforth Partners LLP, Secretaries - 18 December 2014

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