Notice to Creditors

KCP.CO.UK LIMITED

(In Liquidation)

Registered Office: 5 Buccleuch Street, Dumfries DG1 2AT

Notice is hereby given, pursuant to Rule 4.19 of the Insolvency (Scotland) Rules 1986, that on 20 July 2006, I, Cameron K Russell, Chartered Accountant, 104 Quarry Street, Hamilton ML3 7AX, was appointed Liquidator of KCP.CO.UK Limited by resolution of a Meeting of Creditors pursuant to Section 138(4) of the Insolvency Act 1986.

A liquidation committee was not established. Accordingly, I hereby give notice that 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 me to do so in terms of section 142(3) of the Insolvency Act 1986.

All creditors who have not already done so are required to lodge their claims with me by 24 October 2006.

Cameron K Russell, C.A. F.I.P.A., F.A.B.R.P., Liquidator

William Duncan & Co, Chartered Accountants, 104 Quarry Street, Hamilton ML3 7AX.

24 July 2006.