Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

5 February 2007

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
January 2007 were:

                              Ordinary 1p Share  Series 2 Ordinary 1p Share
                                                                           
At bid price                        109.1 pence                 125.4 pence
                                                                           

The Net Asset Value per Ordinary 1p Share does not take account of the interim
capital dividend of 7.5p per share announced on 18 January 2007 and payable on
28 February 2007. The quoted share price for Ordinary 1p Shares is however
ex-dividend.