J C Plans Limited

(In Liquidation)

Registered Office: 39 Castle Street, Edinburgh EH2 3BH

Trading Address: 2A Rutland Square, Edinburgh EH1 2AS

I, G Ian Rankin CA, PricewaterhouseCoopers, 1 Blythswood Square, Glasgow, G2 4AD, hereby give notice that I was appointed Liquidator of J C Plans Limited on 23rd August 2002, by resolution of the first meeting of creditors convened in terms of Section 138 of the Insolvency Act 1986. The meeting declined to establish a Liquidation Committee. It is not my intention to summon a further meeting of the creditors to establish a Liquidation Committee unless requested to do so by one tenth in value of the company’s creditors.

All creditors who have not already done so are required on or before 23rd November 2002 to lodge their claims with me.

G Ian Rankin, Liquidator

PricewaterhouseCoopers, 1 Blythswood Square, Glasgow G2 4AD

23rd August 2002