IFPG LIMITED

At a Meeting of the above-named Company, duly convened, and held on Thursday, 11th January 2001, the following Resolution was duly passed: “That the Company be and is hereby wound up voluntarily under the provisions of the Insolvency Act 1986, and that John Ariel and Andrew Hosking both of HLB Kidsons, be and they are hereby appointed Liquidators (“the Liquidators”) for the purposes of such winding-up, such Liquidators to be empowered to act jointly and severally.” L. Gough, Chairman