Notice to Creditors

M & S UTILITIES LTD

(In Creditors Voluntary Liquidation)

Registered Office: 94 Duke Street, The Ladywell Business Centre, Glasgow G4 0UW

Trading Address: C94 Duke Street, The Ladywell Business Centre, Glasgow G4 0UW

We, Kenneth Wilson Pattullo F.I.P.A. & Ian Scott McGregor C.A., Begbies Traynor (Scotland) LLP, 4th Floor, 78 St Vincent Street, Glasgow G2 5UB hereby give notice that we were appointed Joint Liquidators of M & S Utilities Ltd by Resolution of a Meeting of Creditors held pursuant to Section 98 of the Insolvency Act 1986 on 25 November 2005.

All creditors who have not already done so are required on or before 31 March 2006 to lodge their claims with us.

Kenneth W. Pattullo, F.I.P.A and I. Scott McGregor C.A ., Joint Liquidators

Begbies Traynor (Scotland) LLP., 4th Floor, 78 St Vincent Street, Glasgow G2 5UB.

1 December 2005.