SHAPLAND & PETTER HOLDINGS LIMITED

On 24th December 1997, the above-named Company was placed in Members’ voluntary Liquidation and Steven Anthony Pearson and Ian Clifford Powell, of Price Waterhouse, were appointed Joint Liquidators by the Shareholders. The Joint Liquidators give notice, pursuant to Rule 4.182A of the Insolvency Rules 1986, that the Creditors of the Company must send details, in writing, of any claim against the Company to the Liquidators at 101 Barbirolli Square, Lower Mosley Street, Manchester M2 3PW, by 9th February 1998, which is the last day for proving claims. The Liquidators also give notice that they will then make a final distribution to Creditors and that a Creditor who does not make a claim by the date mentioned will not be included in the distribution. S. A. Pearson, Joint Liquidator     Note. The Company is able to pay all its known Creditors in full. 7th January 1998.