Notices to Creditors

Notice to Creditors

Acorn Plumbing and Heating (Scotland) Limited

(In Liquidation)

I, Blair Carnegie Nimmo, Chartered Accountant, KPMG Corporate Recovery, 24 Blythswood Square, Glasgow, G2 4QS, United Kingdom, hereby give notice, that on 6th March 2003, I was appointed Liquidator of the above named Company by Resolution of the first Meeting of Creditors. No Liquidation Committee was established.

Accordingly, 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 it in terms of Section 142(3) of the Insolvency Act 1986.

B C Nimmo, Liquidator

KPMG Corporate Recovery, 24 Blythswood Square, Glasgow

G2 4QS

United Kingdom

11th March 2003