Notices to Creditors

-4.24899655.860231G1 1HJ2003-03-102003-05-312003-03-072003-03-14Insolvency Act 1986Glasgow CityTSO (The Stationery Office), St Crispins, Duke Street, Norwich, NR3 1PD, 01603 622211,
Mercat Management Services Ltd

(In Liquidation)

Registered Office: Heatherbell, Muirton, Auchterarder

I, William David Robb, Chartered Accountant of Scott House, 12/16 South Frederick Street, Glasgow, hereby give notice, pursuant to Rule 4.19 of the Insolvency (Scotland) Rules 1986, that on 7th March 2003, I was appointed Liquidator of the above named company by Resolution of the First Meeting of Creditors. A liquidation committee was not established. Accordingly, I hereby give notice that I do not intend to summon a further meeting for the purpose of establishing a liquidation committee unless one tenth in value of the creditors require me to do so in terms of Section 142(3) of the Insolvency Act 1986. All creditors who have not already done so are required to lodge their claims with me by 31st May 2003.

W. David Robb C.A. Liquidator

Scott House, 12/16 South Frederick Street, Glasgow G1 1HJ

10th March 2003