Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

5 October 2007

Net Asset Value

Unicorn AIM VCT plc announces that the unaudited net asset values per share of
the Company as at close of business on 28 September 2007 were:

               Ordinary 1p Share  Series 2 Ordinary 1p  Series 3 Ordinary 1p
                                                 Share                 Share
                                                                            
At bid price          90.0 pence           114.7 pence            91.5 pence
                                                                            

The figures for the Ordinary and Series 2 Share Funds include negative current
year income.

The figures for the Series 3 Share Fund exclude current year income.