Valuecarve Limited

(In Liquidation)

Registered Office: Arcadia Business Centre, Miller Lane, Clydebank

I, Bryce L Findlay, BSc CA MIPA MABRP, 50 Darnley Street, Pollokshields, Glasgow G41 2SE, hereby give notice that I was appointed Interim Liquidator of Valuecarve Limited on 28th October 2004, by Interlocutor of the Court of Session.

Notice is also given pursuant to Section 138 of the Insolvency Act 1986 and Rule 4.12 of The Insolvency (Scotland) Rules 1986, as amended by The Insolvency (Scotland) Amendment Rules 1987, that the first Meeting of Creditors of the above company will be held within the Merchants’ House of Glasgow, 7 West George Street, Glasgow G2 1BA on Tuesday 7th December 2004 at 12.00 noon, for the purpose of choosing a Liquidator and determining whether to establish a Liquidation Committee.

A resolution at the meeting is passed if a majority in value of those voting have voted in favour of it.

A creditor will be entitled to vote at the meeting only if a claim has been lodged with me at the meeting or before the meeting at my office and it has been accepted for voting purposes in whole or in part. For the purpose of formulating claims, creditors should note that the date of commencement of the liquidation is 28th September 2004. Proxies may also be lodged with me at the meeting or before the meeting at my office.

Bryce L Findlay, Interim Liquidator

Findlay Hamilton, 50 Darnley Street, Pollokshields, Glasgow

G41 2SE

[LP-9, Shawlands]

2nd November 2004