Notice of Intended Dividends

HANDLEY & BECK LIMITED

Notice is hereby given that it is my intention to declare a Second Dividend to unsecured Creditors of the above-named Company not later than 5 November 2004. Creditors who have not yet done so are required, on or before 10 October 2004, to send their proofs of debt to Roderick Michael Withinshaw, of Royce Peeling Green, The Copper Room, Deva Centre, Trinity Way, Manchester M3 7BG, the Liquidator of the Company, and if so 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 before the date specified will be excluded from the Dividend. R M Withinshaw, Liquidator 31 August 2004.