RAYNER & COMPANY LIMITED

Pursuant to Rule 11.2 of the Insolvency Rules 1986, notice is hereby given, that the last date for proving debts against the above-named Company, which is being voluntarily wound up, is 12 May 2006, by which date claims must be sent to the undersigned, Martin Ellis, of Grant Thornton UK LLP, Grant Thornton House, Melton Street, Euston Square, London NW1 2EP, the Liquidator of the Company. Notice is further given that the Liquidator intends to declare a Final Dividend within 4 months of the last date for proving. M Ellis, Joint Liquidator 20 April 2006.