HENDERSON GLOBAL INVESTORS

HENDERSON VALUE TRUST PLC

8 January 2014

                   Henderson Value Trust plc (the `Company')

The Company announces that its unaudited net asset value (`NAV') per ordinary
share at close of business on 3 January 2014 was 294.62p.

In accordance with AIC guidance, this unaudited NAV per ordinary share uses
closing BID prices and is on a cum income basis.

Enquiries:

Ian Barrass

Co-Portfolio Manager

Henderson Value Trust plc

Tel: 020 7818 2964