Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

3 May 2007

Net Asset Value

Unicorn AIM VCT plc announces that the unaudited net asset values (including
negative current year income) per share of the Company as at close of business
on 30 April 2007 were:

                              Ordinary 1p Share  Series 2 Ordinary 1p Share
                                                                           
At bid price                        106.2 pence                 128.7 pence