Notice to Creditors

W G REALISATIONS LIMITED

(formerly Wilson & Garden Limited)

(In Liquidation)

I, Blair Carnegie Nimmo, Chartered Accountant, KPMG, 191 West George Street, Glasgow G2 2LJ, United Kingdom, hereby give notice, that on 15 December 2004, 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, 191 West George Street, Glasgow G2 2LJ, United Kingdom.

15 December 2004.