Notice of Intended Dividends

GRADEIDEAL LIMITED

Notice is hereby given that the Creditors of the above-named Company, which is being compulsorily wound up, are required, on or before 6 October 2004, to send in their names and addresses, with particulars of their debts or claims, to the undersigned, Stephen Mark Quinn, of Baker Tilly, Brazennose House, Lincoln Square, Manchester M2 5BL, the Liquidator of the Company and, if so required by notice in writing to prove their said debts or claims at such time and place as shall be specified in such notice, or in default thereof they will be excluded from the benefit of any distribution made before such debts are proven. S M Quinn, Liquidator 1 September 2004.