Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

7 January 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 31 December 2010 was:

                                   At bid price
                                   (cum income)
                                               
Ordinary 1p Share                  113.03 pence

The net asset value above is stated before deducting the dividend of 4.0 pence
per share approved by Shareholders at the Annual General Meeting today, which
will be paid on 14 January 2011. The record date for entitlement to the
dividend was 24 December 2010 and the shares are currently quoted ex-dividend.
Deducting this dividend would result in a NAV of 109.03 pence.