Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

7 January 2009

Net Asset Values

Unicorn AIM VCT plc announces that the unaudited net asset values per share of
the Company as at close of business on 31 December 2009 were:

                                   At bid price
                                               
                                   (cum income)
                                               
Ordinary 1p Share                   57.03 pence
                                               
Series 2 Ordinary 1p Share          72.51 pence
                                               
Series 3 Ordinary 1p Share          93.34 pence