ZELLER & SONS PLC LIMITED

In accordance with Rule 4.106, I, Steven Draine of Moore Stephens Corporate Recovery, 3-5 Rickmansworth Road, Watford, Hertfordshire WD18 0GX, give notice that on 9 December 2002, I was appointed Joint Liquidator by Resolutions of Members and Creditors. Notice is hereby given, that the Creditors of the above-named Company, which is being voluntarily wound up, are required, on or before 22 January 2003, to send in their full forenames and surnames, their addresses and descriptions, full particulars of their debts or claims and the names and addresses of their Solicitors (if any), to the undersigned Steven Draine of 3-5 Rickmansworth Road, Watford, Hertfordshire WD18 0GX, the Joint Liquidator of the said Company, and, if so required by notice in writing from the said Joint Liquidator, are, personally or by their Solicitors, to come in and prove their debts or claims at such time and place as shall be specified in such notice, or in default thereof they will be excluded from the benefit of any distribution. S Draine, Joint Liquidator 11 December 2002.