Notice of Intended Dividends

MASH/ROE GROUP LIMITED

Notice is hereby given of our intention to declare a First Dividend to the non-preferential Creditors of the above-named Company who, not already having done so, are required, on or before 21 May 2004, to send their proofs of debt to V M Bairstow and N R Hood, the Joint Liquidators of the said Company, at Begbies Traynor, 32 Cornhill, London EC3V 3LJ and, if so requested to provide such further details or produce such documentary or other evidence as may appear to the Liquidators to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend, which we intend to declare within 4 months of that date. V M Bairstow, Joint Liquidator 26 April 2004.