Notices to Creditors

Benelux Industries Ltd

Trading as McGowan Labour Hire

(In Liquidation)

Registered Office: 10 Sandyford Place, Glasgow, G3 7NB

I, William David Robb, Chartered Accountant of Scott House, 12/16 South Frederick Street, Glasgow, hereby give notice, pursuant to Rule 4.19 of the Insolvency (Scotland) Rules 1986, that on 4th July 2002 was appointed Liquidator of the above named company by Resolution of the First Meeting of Creditors. A liquidation committee was not established. Accordingly, I hereby give notice that I do not intend to summon a further meeting for the purpose of establishing a liquidation committee unless one tenth in value of the creditors require me to do so in terms of Section 142(3) of the Insolvency Act 1986. All creditors who have not already done so are required to lodge their claims with me by 4th October 2002.

W. David Robb C.A., Liquidator

Scott House, 12/16 South Frederick Street, Glasgow G1 1HJ

4th July 2002