Notice of Dividends

INDEPENDENT ASSURANCE SERVICES LIMITED

Notice is hereby given that it is my intention to declare a First and Final Dividend to unsecured non-preferential Creditors of the above-named Company no later than 9 August 2003. Creditors who have not yet done so are required, on or before 9 April 2003, to send their proofs of debt to James Richard Tickell of PricewaterhouseCoopers LLP, Hill House, Richmond Hill, Bournemouth BH2 6HR, the Liquidator of the Company and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Liquidator to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend. J R Tickell, Liquidator 11 March 2003.