Notice to Creditors

TOXO (EUROPE) LTD

(In Liquidation)

I, Graham Cameron Tough, CA, Martin Aitken & Co, Caledonia House, 89 Seaward Street, Glasgow G41 1HJ, hereby give notice that on 11 February 2005, I was appointed Liquidator of the above company by a Resolution of the First Meeting of Creditors held in terms of S.138(3) of the Insolvency Act 1986. 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.

Graham Cameron Tough, Liquidator

Martin Aitken & Co, Caledonia House, 89 Seaward Street, Glasgow G41 1HJ.