Sub-Contractor Certifying Document

Dear Sirs,

In accordance with the provision of the Income Tax Regulations (Sub-Contractors in the Construction Industry):

1. This Company is the user of a valid CIS5 certificate.
2. The certificate is issued in the name of Birchcroft Mechanical Ltd.
3. The registered office is 13-17 High Beech Road, Loughton Essex IG10 4BN.
4. The company registration number is 2048922.
5. The certificate number is 4149013455 201
6. The certificate is issued by HM Inspector of Taxes Woodford Essex IG8 OAJ.
7. The validity period is 08/2002 to 07/2005
8. Our Bankers are :- HSBC Gate House The High HARLOW Essex CM20 1LL.
9. Nominated Bank Reference 40-23-10
10. Nominated Bank Account No. 11507079

All correspondence to :- Birchcroft Mechanical Ltd.

Please find attached copy of our certificate for your record purpose; do not hesitate to contact us if you should require any further information.

Yours faithfully,