BOWKER & BALL LIMITED

Notice is hereby given that it is my intention to declare an Interim Dividend to Creditors of the above-named Company within 4 months of the Final Date for lodging claims. Creditors who have not yet done so are required, on or before 3rd March 1998, to send details of their claim to the undersigned J. Wilson, of Deloitte & Touche, 201 Deansgate, Manchester M60 2AT, the Liquidator of the Company. Any Creditor who has not lodged his claim by the specified date will not be entitled to participate in the dividend. J. Wilson, Liquidator 28th January 1998.