In the Matter of

The Insolvency (Northern Ireland) Order 1989

and in the Matters of

Walter S. Mercer & Son Limited

Company No. NI 08370

and

The Electrical Equipment Company (N.I.) Limited

Company No. NI 24194

(formerly known as Carboca Limited)

In Members’ Voluntary Liquidation

Notice to the Creditors of

Walter S. Mercer Limited

and

The Electrical Equipment Company (N.I.) Limited

In Members’ Voluntary Liquidation

At an Extraordinary General meeting of the above-named companies held on 13th March 2003, the company was placed in Members’ Voluntary (Solvent) Liquidation and Tim Walsh and Paul Rooney of PricewaterhouseCoopers, Waterfront Plaza, 8 Laganbank Road, Belfast BT1 3LR, were appointed Joint Liquidators.

The Joint Liquidators give notice pursuant to Rule 4.192 of the Insolvency Rules (Northern Ireland) 1991 that the creditors of the company must send details, in writing of any claim against the company to the Joint Liquidators at the above address by 24th April 2003, which is the last day for proving claims. The Joint Liquidators also give notice that they will then make a final distribution to creditors and that a creditor who does not make a claim by the date mentioned will not be included in the distribution.

This Company is Solvent and all known Creditors have been or will be paid in full.

Tim Walsh, Joint Liquidator.

Dated: 13th March, 2003.