IN DATE

 D&B EUROPEAN REPORT
 DATE PRINTED 28 JUN 2002

    IDENTIFICATION                                                              

    D & B SAMPLE CO LTD                                                         

    ADDRESS:                 11TH FLOOR, CENTRE CITY TOWER
                             7 HILL ST
                             BIRMINGHAM
                             WEST MIDLANDS
                             B5 4UN
                             UK

    TEL:                     0121-631-2323
    FAX:                     0121-631-3268
    REGISTERED OFFICE:       11th Floor, Centre City Tower, 7 Hill St,
                             Birmingham B5 4UN

    POSTAL ADDRESS:          Baileys DNB.COM Birmingham B5 4UN
    DUNS:                    21-456-7885


    CURRENCY: Shown in Pounds Sterling, unless otherwise stated.



    LANGUAGE: In certain circumstances information in this report may be quoted
    in the local language.  In case of difficulty, please contact your D&B
    local Customer Service Department.
                                                                                
    EVALUATION                                                                  
                                                                                
             D&B RATING:                         5A3                            
             CONDITION:                          FAIR
             MAXIMUM CREDIT:                     9,600,000
             TREND:                              EVEN
             ACCOUNTS INCORPORATED IN REPORT:    31-12-2000
             LATEST ACCOUNTS PUBLICLY FILED:     31-12-2000
                                                                                

    The D&B Rating of 5A3 indicates:
         A Financial Strength of 35+ million (based on tangible Net Worth) and
         an overall condition which is Fair (slightly greater than average
         risk).

    The D&B 'maximum credit recommendation' for this business is 9,600,000.
                                                                                
    SUMMARY                                                                     


    STARTED:         1984                 SALES:                     2,825,500
    DATE INC:        1984                 (THOUSANDS) As at 31-12-2000
    LEGAL FORM:      PRIV LTD CO          PROFIT/(LOSS):                43,600
    REG NO:          0434567              (THOUSANDS)
    EMPLOYS:         220                  NET WORTH:                 1,004,600
    ISSUED CAPITAL:  432,000              (THOUSANDS) As at 31-12-2000

    LINE OF BUSINESS:        TELEPHONE COMMUNICATION SERVICES

    SIC CODE(S):             4811
                                                                                
    PUBLIC NOTICE INFORMATION                                                   

    Public Notice information is added to the D&B Database and, if present,
    will appear in this section.  This section was last updated from public
    sources on 28 JUNE 2002.


    COUNTY COURT JUDGMENTS                                                      

    Judgments Registered During The Last 12 Months:       1


    DETAILS OF JUDGMENT(S) REGISTERED (LAST 5 YEARS)

    Date:    Name Quoted:            Amount:  Court:            Plaint. No:
     8-2001  D & B SAMPLE CO LTD         500  BIRMINGHAM           KC123456


    SCOTTISH DECREES                                                            

    Decrees Registered During The Last 12 Months:         0


    MORTGAGES & CHARGES                                                         

    Total Mortgages & Charges Registered:                 5


    DETAILS OF MORTGAGES AND CHARGES REGISTERED

    Date:    Co. Number:     Particulars:
     3-1997  434567          A DUMMY MORTGAGE CREATED 20.03.97/MIDLAND DUMMY
                             BANK PLC.
     3-1997  434567          A DUMMY MORTGAGE CREATED 20.03.97 TO MIDLAND
                             DUMMY BANK PLC.
     5-1992  434567          DEBENTURE CREATED 01.05.92/D. & B. SAMPLE HOLDING
                             CO/ALL MONEYS/GENERAL CHARGE.
       1993                  A DEBENTURE TO NATIONAL WESTMINSTER BANK PLC
       1992                  A MORTGAGE TO BARCLAYS BANK PLC


    DETAILS OF MORTGAGES AND CHARGES SATISFIED

    Date:    Co. Number:     Particulars:
     3-1998  434567          20.3.97

    All Public Notice information has been obtained in good faith from the
    appropriate public sources.
                                                                                
    SPECIAL EVENTS                                                              

    Critical legal notice information filed is investigated by D&B Analysts,
    and where relevant, comment is presented in this section.
                                                                                
    BANKERS                                                                     

    Barclays Bank PLC, P O Box 65, 56 New St, Birmingham West Midlands B2 4EF.
    BANK SORT CODE: (20-07-71).

    National Westminster Bank PLC, 25 High St, Colchester Essex CO1 1DG. BANK
    SORT CODE: (56-00-34).

                                                                                
    PRINCIPALS                                                                  


    A Principal may be a Director or a Company Secretary or both

    Name:            Mr Jonathan McCready, Chairman                             
    Born:            22-06-1936
    Address:         Craven Cottage, New Denson Rd, Willenhall, West Midlands
                     WV23 2XB UK

    (Current) Other Directorships and / or Company Secretary Positions :
                     D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
                     SAMPLE HOLDING CO LTD  (23-308-3567),

    Name:            Mrs Joan Beatrix Culloden, Managing Director               
    Born:            01-09-1961
    Address:         16B Lundy Ho, Evergreen La, St. Johns, Edinburgh EH11 1FH
                     UK

    (Current) Other Directorships and / or Company Secretary Positions :
                     D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
                     SAMPLE HOLDING CO LTD  (23-308-3567),

    Name:            Mr Paul Shelley, Financial Director                        
    Born:            16-09-1962
    Address:         116a Upper High St, Long Meadow Bank, Edgbaston,
                     Birmingham B62 9PL UK

    (Current) Other Directorships and / or Company Secretary Positions :
                     D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
                     SAMPLE HOLDING CO LTD  (23-308-3567),



    Name:            Mr Guy Jacques-Pierot, Sales Director                      
    Born:            01-11-1967
    Address:         11 Rue De Poulenc, Boulon-Devion, Paris 75006 FR

    (Current) Other Directorships and / or Company Secretary Positions :
                     D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
                     SAMPLE HOLDING CO LTD  (23-308-3567),

    Name:            Mr Paul Vert, Marketing Director                           
    Profession:      Director
    Born:            24-02-1965
    Nationality:     French

    Other Directorships and / or Company Secretary Positions :
                     No other recorded directorships and / or company
                     secretary positions.

    Name:            Mr Klaus Preston, Personnel Director                       
    Born:            16-02-1956
    Address:         'Johnstone Step', Blackheath Way, Coventry Rd, Sheffield,
                     South Yorkshire S16 9LL UK

    (Current) Other Directorships and / or Company Secretary Positions :
                     D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
                     SAMPLE HOLDING CO LTD  (23-308-3567),

    Name:            Miss Julie Whittaker, Director, Company Secretary          
    Born:            02-08-1967
    Address:         20 Hurford Rd, Leeds, West Yorkshire LS11 9PS

    (Current) Other Directorships and / or Company Secretary Positions :
                     D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
                     SAMPLE HOLDING CO LTD  (23-308-3567),

    Name:            Mrs Lauren Jenny Franklyn, Non-Executive Director          
    Born:            29-08-1968
    Nationality:     British
    Address:         7 Hill St, Birmingham B5 4UN UK

    Other Directorships and / or Company Secretary Positions :
                     No other recorded directorships and / or company
                     secretary positions.
                                                                                
    PAYMENT HABITS                                                              


    INDUSTRY COMPARISON - THIS QUARTER ONLY                                     
    Based on the 1046 firms in SIC code 4811 where D&B has payment experiences.

         UPPER SEGMENT (Top 25%)                         SCORE = 80
             Pays Within Terms

         MEDIAN SEGMENT (Middle 50%)                     SCORE = 71
             Pays 14 day(s) Beyond Terms

         LOWER SEGMENT (Bottom 25%)                      SCORE = 59
             Pays 23 day(s) Beyond Terms

    PAYMENTS: UNDETERMINED
                                                                                
    FINANCIAL COMPARISONS                                                       

                                      Fiscal           Fiscal           Fiscal  
                                  31-12-1998       31-12-1999       31-12-2000  
                                                        '000s            '000s  

 Net Sales                        1,891,400        2,530,700        2,825,500
 Exports                                              12,777           14,535
 Pre-Tax Profit (Loss)             (109,100)         132,500           43,600
 Net worth                          829,000          964,900        1,004,600
 Total Fixed Assets               1,610,800        1,541,300        1,519,000
 Total Assets                     2,502,000        2,535,200        2,754,000
 Current Assets                     809,700          911,400        1,153,400
 Current Liabilities              1,121,500        1,036,100        1,229,200
 Working Capital                   (311,800)        (124,700)         (75,800)
 Long Term Debt                     551,500          534,200          520,200
 Employees                              224              224              237

    (Number of employees is not in thousands)
                                                                                
    KEY PERFORMANCE RATIOS                                                      

                                  31-12-1998       31-12-1999       31-12-2000  

 PROFITABILITY                                                                  
 Profit Margin (%)                      (5.8)             5.2              1.5

 FINANCIAL STATUS                                                               
 Acid Test (X)                           0.3              0.3              0.4
 Current Ratio (X)                       0.7              0.9              0.9
 Solvency Ratio (%)                    201.8            162.7            174.1
 Fixed Assets/Net Worth (%)            194.3            159.7            151.2

 ASSET UTILITY                                                                  
 Collection Period (Days)               73.2             49.8             58.5
                                                                                
    FINANCIAL STATEMENT                                                         


                                                       Fiscal
 Closing date                                      31-12-2000                   

 ASSETS                                                 '000s                   

 Land & Buildings                                    850,600
 Fixtures & Equipment                                668,400
 Total Intangibles                                     3,700
 Long Term Investments                                81,600

 Tot. Net Stocks & WIP                               114,200
 Accounts Receivable                                 452,500
 Prepaid Expenses                                     15,100
 Other Receivables                                    11,600
 Cash                                                 32,500
 Other Current Assets                                527,500

 Total Current Assets                              1,153,400                    

 TOTAL ASSETS                                      2,757,700                    
                       ---------------------------------------------------------

 LIABILITIES                                            '000s                   

 Issued Capital                                      242,300
 Share Premium Account                                85,500
 Retained Earnings                                   680,500
 Due to Group Co's                                   436,900
 Other Long-term Liabs                                83,300

 Accounts Payable                                    400,300
 Accruals/Deferred Inc                               313,900
 Bank Loans/Overdrafts                               316,700
 Tax & Social Security                                24,400
 Due to Group/Assocs.                                119,000
 Other Current Liabs.                                 54,900

 Total Current Liabs.                              1,229,200                    

 TOTAL LIABILITIES                                 2,757,700                    
                       ---------------------------------------------------------
 Closing date                                      31-12-2000                   
 PROFIT AND LOSS ACCOUNT                                '000s                   

 Net Sales                                         2,825,500

 Cost of Sales                                     2,256,700

 Gross Profit                                        568,800

 General Expenses                                    484,800
 Net Operating Income                                 84,000

 Interest Receivable                                  10,900
 Other Financial Income                                3,500

 Total Financial Income                               14,400

 Interest Payable                                     44,900
 Other Financial Expenses                              9,900

 Total Financial Expenses                             54,800

 Profit Before Tax                                    43,600

 Net Taxation                                            200
 Profit After Tax                                     43,400


 Net Profit                                           43,400

 Exports                                              14,535


 Retained Earnings at Start                          634,200
 Net Income                                           43,400
 Other Additions                                       2,900
 Dividends                                                 0
 Retained Earnings at End                            680,500

    Payroll                                        6,387,000

 Directors' Remuneration                             173,088

 Number of Employees                                     237

    (No. of employees & directors' remuneration are not in thousands)

    Statement obtained from Companies House.

    Contingent debt: none.
    Stocks valued at lower of cost or market.
    Fixed assets shown as a net value, less 601,000 accumulated depreciation.
    Tangible net worth is computed after deducting intangibles consisting of:
    development costs
    Long term debt/Liabilities: provisions for liabilities & charges
    Investments consist of interests in associated undertakings
    Other financial income consists of exceptional items.  Other financial
    expenses consists of loss on sale of discontinued operations.  Other
    additions consists of transfer of revaluation reserves.
    Other Current Assets consist of: amounts recoverable on contracts & amounts
    owed by group undertakings
    Other Current Liabs. consist of: payments on long term contracts
                                                                                
    SECURED CHARGES                                                             

    Registered 1992 a mortgage to Barclays Bank PLC.
    Registered 1993 a debenture to National Westminster Bank PLC.
                                                                                
    CORPORATE STRUCTURE                                                         

    SUBSIDIARIES                                                                

    Subject has one subsidiary.

    D & B Sample Subsidiary Co Ltd, Birmingham, U K, DUNS: 23-080-9378,
    ownership: 100%

    It should be noted that the Accounting Reference Date is 31-03.

    BRANCHES                                                                    

    Number of branches or divisions: 1

    5th Floor, Westminster Ho Manchester, branch

    CAPITAL
    Nominal capital :  Undisclosed.
    Issued capital  :  432,000 divided into 432,000 Ordinary shares of 1.00
    each,

    PARENT COMPANY                                                              

             IMMEDIATE PARENT

             NAME:           D & B SAMPLE HOLDING CO LTD
             TOWN:           BIRMINGHAM
             COUNTRY:        UK
             D-U-N-S NUMBER: 23-308-3567
             OWNERSHIP:      99%
                                                                                
    HISTORY/OPERATIONS                                                          

    HISTORY                                                                     
    Business started 1984
    Private limited company registered 01-11-1984


    OPERATIONS                                                                  

    SIC CODE(S):   4811

    TELEPHONE COMMUNICATION SERVICES

    Telecommunications distributors

    Sells to: Blue chip companies and Government departments
    Terms are: Net 30 days (U K) & letter of credit (overseas)
    Number of accounts: 1000.

    Exports:            to U S A; Germany; France; Italy
    Employees:          220
                        Employee figure confirmed in an interview on 30.05.01.

    Premises:           Owns offices, factory, warehouses, at the heading
                        address covering 20,000 sq. ft.

    REGISTERED OFFICE: 11th Floor, Centre City Tower, 7 Hill St, Birmingham B5
    4UN
                                                                                
    PRESS CUTTINGS                                                              

    Press and Business articles are added to the D&B database daily.  Recent
    significant cuttings relating to this business will appear in this section.


    APPOINTMENT:-  It was reported in a press release during May 2001 that
    Lauren Jenny Franklyn has joined the board as non-executive director.
                                                                                
    MANAGEMENT COMMENT                                                          

    During our investigation:
    Julie Whittaker submitted the following
    Turnover for 31.12.01 : 3,500,000,000
                                                                                
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