Page 1


           JOHN SMITH  - Client ref (C12345 )

            Valuation of securities as at 23 July 2004
_________________________________________________________________________________________________________________________________________
         Amount Stock                                           Price              Cost           Market        Estimated   Estimated
                                                                                                   Value           Income     Yield %
_____________________________________________________________________________________________________________________________________________

                OIL EXPLORATION & PRODUCTION
                ____________________________

    19679       WATERFORD WEDGWOOD/WATERFORD WEDGWOOD UK       162.50p          36,150           31,980         1,584.90        4.96 
                  UNITS (1 WW ORD EURO 0.06&1 WW UK S/R                                                 

                ENGINEERING - GENERAL
                _____________________

    20000       FLARE GROUP PLC                                                  7,410                0             0.00        0.00 
                  ORD 5P (ADMINISTRATORS APPOINTED 19/4/ 
                                               
                LEISURE,ENTERTAINMENT & HOTELS
                ______________________________

    10000       WARTHOG PLC                                    23.75p            3,570            2,380             0.00        0.00 
                  ORD 1P                                                                                

                MEDIA AGENCIES
                ______________

   100000       NEWSCREEN MEDIA GROUP PLC                              NT       93,570                0             0.00        0.00 
                  ORD 1P (SUSPENDED)                                                                    

                HOUSEHOLD GOODS
                _______________

    50000       ROYAL DOULTON PLC                               92.50p          31,180           46,250             0.00        0.00 
                  ORD 1P                                                                                

                DISTRIBUTORS
                ____________

    50000       REECE PLC                                                        3,890                0             0.00        0.00 
                  ORD 1P (SUSPENDED 01/11/01)                                                           


                SUPPORT SERVICES
                ________________

    10000       SCIPHER PLC                                    33.75p            5,490            3,380             0.00        0.00 
                  ORD 1P                                                                                


                                                                                                                            Page 2


           JOHN SMITH  - Client ref (C12345 )

            Valuation of securities as at 23 July 2004
_________________________________________________________________________________________________________________________________________
         Amount Stock                                           Price              Cost           Market        Estimated   Estimated
                                                                                                   Value           Income     Yield %
_____________________________________________________________________________________________________________________________________________

                ELECTRICITY
                ___________

      560       VIRIDIAN GROUP PLC                            5560.0p           33,240           31,140         1,839.00        5.91
                  ORD 25P                                                                               

                AIM MARKET
                __________

    25000       BLAZEPOINT GROUP PLC                                   NT        4,980                0             0.00        0.00 
                  ORD 1P (SUSPENDED 18/2/03)                                                            

                CASH
                ____

                SETTLEMENT ACCOUNT            GBP                                3,000            3,000                             
                                                                                                        
                                                                          _____________    _____________   __________________________
                TOTAL                                                          222,480          118,130          3,423.90      29.70 
                TOTAL ACCRUED INTEREST                                                                0 
                GRAND TOTAL                                                                     118,130 
                                                                          _____________    _____________   __________________________


                                                                                                                            Page 3


           JOHN SMITH  - Client ref (C12345 )

            Valuation of securities as at 23 July 2004
_________________________________________________________________________________________________________________________________________
                                                                                  Total           Market        Estimated   Estimated
                                                                                   Cost            Value           Income     Yield %
_____________________________________________________________________________________________________________________________________________
                SECTOR SUMMARY
                ________________________
                OIL EXPLORATION & PRODUCTION                                   36,150           31,980         1,584.90        4.96  
                ENGINEERING - GENERAL                                           7,410                0             0.00        0.00  
                LEISURE,ENTERTAINMENT & HOTELS                                  3,570            2,380             0.00        0.00  
                MEDIA AGENCIES                                                 93,570                0             0.00        0.00  
                HOUSEHOLD GOODS                                                31,180           46,250             0.00        0.00  
                DISTRIBUTORS                                                    3,890                0             0.00        0.00  
                SUPPORT SERVICES                                                5,490            3,380             0.00        0.00  
                ELECTRICITY                                                     3,240           31,140         1,839.00        5.91  
                AIM MARKET                                                      4,980                0             0.00        0.00  
                CASH                                                            3,000            3,000             0.00        0.00  
                                                                          _____________    _____________   __________________________
                TOTAL                                                         222,480          118,130         3,423.90        2.97  
                TOTAL ACCRUED INTEREST                                                               0  
                GRAND TOTAL                                                                    118,130  
                                                                          _____________    _____________   __________________________




  This report has been prepared by Investmaster Limited. This report should not be interpreted as a statement of securities held on your behalf by Investmaster Limited.

    For this please refer to the annual safe custody report.

    Investmasters's policy is to value all non-quoted and suspended securities at nil value until public pricing has been established or re-established.
                                                                                                                                                                                                                                                    E. & O.E.

                   Indices List
                   ============

                   FTSE 100 SHARE INDEX                                           4570
                   FTSE ALL SHARE INDEX                                        2279.21
                   FT ACTUARIES UK GILT INDEX                                   150.19
                   JAPAN NIKKEI                                               12120.66
                   STANDARD & POOR'S 500                                        1140.6
                   MS CAPITAL INTERNATIONAL (WORLD)                            1061.23
                   DOW JONES INDUSTRIALS                                      10472.84
                   APCIMS GROWTH                                               2572.11
                   APCIMS BALANCED                                             2314.96
                   APCIMS INCOME                                               1905.91
                                                                                     0