ICAL LIMITED

Notice is hereby given, pursuant to Rule 4.182A of the Insolvency Rules 1986, that the Joint Liquidators of the above-named Company intend making a distribution to Creditors. The Creditors of the Company are required, on or before 22 March 2002, to prove their debts by sending to the undersigned, D Bailey, of Begbies Traynor, Elliot House, 151 Deansgate, Manchester M3 3BP, the Joint Liquidator of the Company, written statements of the amounts they claim to be due to them from the Company, and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Joint Liqudator to be necessary. A Creditor who has not proved his debt before the date mentioned above is not entitled to disturb, by reason that he has not participated in it, the intended distribution mentioned above or any other distribution declared before his debt is proved. D Bailey, Joint Liquidator 26 February 2002.