BREATHE INTERIORS LIMITED

Notice is hereby given in accordance with section 175 of the Companies Act 1985 that:

1. on 27 September 2007, a written Resolution was duly passed by the Shareholders of the Company that a payment of £155,405 out of the Company’s capital (as defined in sections 171 and 172 of the Companies Act 1985) in respect of the purchase by the Company from Steelcase (UK) Limited of 179,990 B preference shares and 10 B redeemable ordinary shares of £1 each, be authorised;

2. the amount of the permissible capital payment (as defined by sections 171 and 172 of the Companies Act 1985) for the shares in question is £155,405;

3. the Statutory Declaration of the Directors and Auditors’ report required by section 173 of the Companies Act 1985 are available for inspection between 9.00 am and 5.00 pm on any day (except Saturday, Sunday or a day which is a public holiday in England and Wales), up to and including 1 November 2007, at the registered office of the Company, being The Workplace, Oakington Road, Girton, Cambridge CB3 0QH; and

4. any Creditor of the Company may at any time up to and including 1 November 2007 apply to the Court under section 176 of the Companies Act 1985 for an Order prohibiting the payment.

27 September 2007.