Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

4 April 2006

Net Asset Value

Unicorn AIM VCT plc announces that the unaudited net asset values (excluding
current year income) per share of the Company as at close of business on 31
March 2006 were:

                        Ordinary 1p Share       Series 2 Ordinary 1p Share 
                                                                           
Bid price basis         99.7 pence              122.3 pence                
                                                                           
Mid-market price basis  101.3 pence             123.7 pence