Appointment of Receivers

H L FRIEL & SON LIMITED

(In Receivership)

We, Bryan A Jackson and Anne Buchanan of PKF, 78 Carlton Place, Glasgow, G5 9TH, hereby give notice that we were appointed Joint Receivers of the whole property and assets of H L Friel & Son Limited in terms of Section 51 of the Insolvency Act 1986 on 15 February 2005.

In terms of Section 59 of the said Act, Preferential Creditors are required to lodge their formal claims with us within six months of this date.

Bryan A Jackson, Joint Receiver

PKF, Chartered Accountants, 78 Carlton Place, Glasgow G5 9TH.

18 February 2005.