Notice of Intended Dividends

GARRATT SON & FLOWERDEW LIMITED

Notice is hereby given, pursuant to Rule 11.2(1A) of the Insolvency Rules 1986, that the Liquidator of the above-named Company intends paying a Second and Final Dividend to those Creditors who are classified as insurance Creditors of the above Company. Additionally it should be noted that the Liquidator will be paying a First and Final Dividend to the unsecured non-preferential Creditors of the Company. Creditors who have not yet done so are required, on or before 2 March 2004, to send their proof of debt to the undersigned, J R D Smith of Deloitte & Touche LLP, PO Box 36833, 180 Strand, London WC2R 1WL, the Liquidator of the Company. They are also required, if requested, to provide such further details or produce such documentary or other evidence as may appear to the Liquidator to be necessary. A Creditor who has not proved his debt by the date specified above will be excluded from the Dividend. The Dividend will be declared within 4 months of 2 March 2004. J R D Smith, Liquidator 4 February 2004.