UNICORN AIM VCT PLC

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors have concluded that there is a reasonable expectation that the Company can continue in operation over the five year period. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the Financial Statements are authorised for issue.”

Significant events

• “Offer for Subscription raised £24.1 million (after costs).”
• “New Offer for Subscription announced to raise up to £25.0 million on 27 November 2025.”
• “Agreement entered with Castik Capital S.à r.l. for proposed acquisition of a majority stake in Hasgrove on 28 November 2025.”
• “Special interim dividend of 6.0 pence per share paid on 21 February 2025.”
• “Interim dividend of 3.0 pence per share paid on 12 August 2025.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

6

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +2.1%

  £2,910,000 → £2,970,000

• Cash

  -40.4%

  £4,420,000 → £2,635,000

• Net assets

  -2.5%

  £199,422,000 → £194,361,000

• Employees

  —

  Not reported

• Profit before tax

  -581.9%

  £625,000 → -£3,012,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers