Notices to Creditors

-4.25913655.862319G2 2LJ2007-01-032006-12-192007-01-09G22LJInsolvency Act 1986Glasgow CityTSO (The Stationery Office), St Crispins, Duke Street, Norwich, NR3 1PD, 01603 622211, customer.services@tso.co.uk261762460/8

Notice to Creditors

UNIVERSAL (SCOTLAND) LIMITED

(In Liquidation)

I, Blair Carnegie Nimmo, Chartered Accountant, KPMG LLP, 191 West George Street, Glasgow G2 2LJ, hereby give notice that, on 19 December 2006, 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 LLP, 191 West George Street, Glasgow G2 2LJ.

3 January 2007.