Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

5 May 2011

Net Asset Values

Unicorn AIM VCT plc announces that the unaudited net asset value per share of
the Company as at close of business on 28 April 2011 was:

                                   At bid price
                                               
                                   (cum income)
                                               
Ordinary 1p Share                  109.81 pence

Accordingly, any further allotments of shares under the Offer dated 14 December
2010 will be allotted at 116.3p per share, until a further net asset value is
announced.