Here is a summary of the text provided
Herald Investment Trust PLC released its half-year financial report for the period ending June 30, 2024. The companys objective is to achieve capital appreciation by investing in smaller quoted companies in the technology and communications sectors worldwide. The report outlines the companys investment policy, principal risks and uncertainties, related-party transactions, and going concern assessment. The chairmans statement highlights the positive net asset value per share growth of 11.4% and the strong performance of companies supplying enabling technology for artificial intelligence. The report also provides details on regional market values, net asset value movements, and the top equity holdings, winners, and losers. The condensed financial statements include the statement of comprehensive income, statement of financial position, statement of changes in equity, and statement of cash flows, along with relevant notes. The companys assets significantly exceed its liabilities, and it has adequate resources to continue operations. The report concludes with information on the status of the report and contact details.