Notice of Intended Dividends

E SIMPSON LIMITED

Notice is hereby given that it is my intention to declare a First Interim Dividend to Creditors of the above-named Company within 4 months of the final date for lodging claims. Creditors who have not yet done so are requested, on or before 10 May 2002, to send details of their claims to the undersigned, W K Dawson, of Deloitte & Touche, 201 Deansgate, Manchester M60 2AT, the Joint Liquidator of the Company. Any Creditor who has not lodged their claim by the specified date will not be entitled to participate in the Dividend. W K Dawson, Joint Liquidator 10 April 2002.