ELITE COFFEE & TEA LIMITED

(In Liquidation)

Formerly trading from Site 6, Jamestown Industrial Estate, Alexandria, G83 8BS

I. Donald McKinnon, 168 Bath Street, Glasgow, G2 4TP, hereby give notice that I was appointed Interim Liquidator of Elite Coffee & Tea Limited on 6th October 2004 by Interlocutor of the Sheriff of North Strathclyde at Dumbarton.

Notice is hereby given pursuant to Section 138 of the Insolvency Act 1986 and Rule 4.12 of the Insolvency (Scotland) Rules 1986, that the first Meeting of Creditors of the Company will be held within 168 Bath Street, Glasgow, G2 4TP on Tuesday 16th November 2004 at 11.00am, for the purpose of choosing a Liquidator and determining whether to establish a Liquidation Committee. The meeting may also consider other resolutions referred to in Rule 4.12(3).

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 29th March 2004. Proxies may also be lodged with me at the meeting or before the meeting at my office.

Donald McKinnon, Interim Liquidator

Wylie & Bisset, 168 Bath Street, Glasgow G2 4TP