BPD Bulgarian Prop.

|                     |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Balance at 31       |                     |      26,742 | |       31,416 |       |            - | |         175 |        |       2,745 | |       - |       |      (2,387) | |   58,691 | 
| December 2007       |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+                     +---------------------+             +-+              +-------+              +-+             +--------+             +-+         +-------+              +-+          + 
|                     |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Exchange            |                     |           - | |            - |       |            - | |           - |        |      10,507 | |       - |       |            - | |   10,507 | 
| differences on      |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
| translation of      |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
| foreign operations  |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Loss for the year   |                     |           - | |            - |       |            - | |           - |        |           - | |       - |       |        (357) | |    (357) | 
| to                  |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
| 31 December 2008    |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
|                     |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Total recognised    |                     |           - | |            - |       |            - | |           - |        |      10,507 | |       - |       |        (357) | |   10,150 | 
| income and expense  |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
| for the period      |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Movement in respect |                     |           - | |            - |       |            - | |           - |        |           - | |   (140) |       |            - | |    (140) | 
| of employee share   |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
| scheme |            |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Share based         |                     |           - | |          175 |       |            - | |       (175) |        |           - | |       - |       |            - | |        - | 
| payments            |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Issue of equity     |                     |         318 | |          382 |       |            - | |           - |        |           - | |       - |       |            - | |      700 | 
| share capital       |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Transfer to         |                     |           - | |     (31,973) |       |       31,973 | |           - |        |           - | |       - |       |            - | |        - | 
| distributable       |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
| reserves following  |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
| restructure         |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Special Dividend    |                     |           - | |            - |       |     (20,565) | |           - |        |           - | |       - |       |            - | | (20,565) | 
| paid ^              |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Balance at 31       |                     |      27,060 | |            - |       |       11,408 | |           - |        |      13,252 | |   (140) |       |      (2,744) | |   48,836 | 
| December 2008       |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+                     +---------------------+             +-+              +-------+              +-+             +--------+             +-+         +-------+              +-+          + 
|                     |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Attributable to:    |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
| Equity Holders of   |                     |      27,060 | |            - |       |       11,408 | |           - |        |      13,252 | |   (140) |       |      (2,744) | |   48,836 | 
| the parent company  |                     |             | |              |       |              | |             |        |             | |         |       |              | |          | 
+---------------------+---------------------+-------------+-+--------------+-------+--------------+-+-------------+--------+-------------+-+---------+-------+--------------+-+----------+ 
 
 
* At a General Meeting of the Company held on 7 April 2008 a special resolution 
to cancel the Company's Share Premium account was approved. An application to 
the Courts was then made to create a Special reserve which will be treated as 
distributable. The Court Order became effective on 28 May 2008 subject to funds 
equal to outstanding creditors on 22 May 2008 being set up in a blocked trust 
bank account. As at 31 December 2008 the blocked funds amounted to GBP202,139. 
| Own shares reserve represents Company shares held in the Employment Benefit 
Trust to meet the future requirements of employee share scheme. 
^ The Special Dividend represents a dividend of 19p per share paid on 17 July 
2008. 
 
 
 
 
CONSOLIDATED BALANCE SHEET 
At 31 December 2008 
 
 

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