Notices to Creditors

In the Matter of

RESTART (IRELAND) LIMITED

And in the Matter of

THE INSOLVENCY (NI) ORDER 1989

Notice is hereby given that the last date for proving debts against the above named company, which is being voluntarily wound up, is 1 August 2005, by which date claims must be sent to the undersigned, Mark Allen of Grant Thornton UK LLP, Water’s Edge, Clarendon Dock, Belfast, BT1 3BH, the liquidator of the company.

Please note that this company is solvent and that this notice is purely a formality as all claims have been paid or will be paid in full.

Dated this the Twenty Fourth Day Of June 2005

Mark Allen, Liquidator