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HEALTH & SAFETY POLICY STATEMENT

The following is a statement of the Company's General Health & Safety Policy in
accordance with section 2 of the Health and Safety at Work etc Act 1974.

It is the policy of M. R. Electrical Services Limited to ensure so far as is reasonably
practicable the Health, Safety and Welfare of all of the employees working for the
Company or other persons who may be affected by our undertakings.

M. R. Electrical Services Limited acknowledges that the key to successful Health &
Safety management requires an effective policy, organisation and arrangements, which
reflect the commitment of senior management. To sustain that commitment we will
continually measure, monitor and revise where necessary an annual plan to ensure that
Health and Safety standards are adequate.

The Managing Director will implement the Company's Health and Safety Policy and
recommend any changes to meet new circumstances. The instructions will then be
carried out through the normal chain of management. The Company recognises that
successful Health and Safety Management contributes to successful business
performance and will allocate adequate finances and resources accordingly.

The management of M. R. Electrical Services Limited looks upon the promotion of Health
and Safety measures as a mutual objective for themselves and their employees at all
levels. It is therefore the policy of the management to do all that is reasonably practicable
to prevent personal injury and damage to property. Also the Company aims to protect
everyone, including the public, insofar as they come into contact with the Company or its
activities, from any foreseeable hazard and danger.

All employees have duties under the Health & Safety at Work etc. Act 1974 and they are
informed of their personal responsibilities to take due care for the Health & Safety of
themselves and to ensure that they do not endanger other persons by their acts or
omissions. They are also informed that they must co-operate with the Company in order
that it can comply with the legal requirements placed upon it and in the implementation of
this Policy.

The Company will ensure continued consultation with the workforce to enable all
viewpoints and recommendations to be discussed at regular intervals.

The Company will ensure a systematic approach to identifying hazards, assessing the
risk, determining suitable and sufficient control measures and informing employees of the
correct procedure.

The Company will provide, so far as is reasonably practicable, safe places and systems
of work, safe plant and machinery, safe handling of materials and substances, the
provision of adequate safety equipment and ensure that appropriate information,
instruction, training and supervision is given.

The Company regards all Health and Safety Legislation as the minimum standard and
expects management to achieve their managerial targets without compromising Health
and Safety.