Notice of Dividend

GARLAND 2000 PLC

Notice is hereby given that I intend to declare a First and Final Dividend to the unsecured Creditors of the Company within 4 months of 8 April 2003, the last date for receiving proofs. Accordingly, if you have a claim in the liquidation and you have not already done so, you must complete a proof of debt form and return it to my office on or before 7 April 2003, otherwise you will be excluded from any Dividend payable after that date. S M Rout, Liquidator 7 March 2003.