Bankruptcy (Scotland) Act 1985 as amended; Section 15(6)

Sequestration of the Estate of

ALAN YOUNG

Trading as AY Accountancy Services

The Estate of Alan Young t/a AY Accountancy Services, having a place of business and residing at 2 Devanha Gardens West, Aberdeen, was sequestrated by the Sheriff of Grampian Highland and Islands at Aberdeen on 17th March 2004 and Ian William Wright, Haines Watts, 403 Holburn Street, Aberdeen, AB10 7GS has been appointed by the Court to act as Interim Trustee on the sequestrated estate.

Any creditor of the debtor named above is invited to submit his statement of claim in the prescribed form, with any supporting account or vouchers, to the Interim Trustee. For the purpose of formulating claims creditors should note that the date of sequestration is 24th February 2004.

Any creditor known to the Interim Trustee will be notified of the date, time and place of the Statutory Meeting of Creditors to elect a Permanent Trustee.

Ian W Wright, Interim Trustee

Haines Watts, 403 Holburn Street, Aberdeen, AB10 7GS

23rd March 2004