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                         CMR's 
                          Progressive Company Sale Programme (PCSP) is specifically 
                          designed to help owners of businesses to retire, realising 
                          the maximum financial gain, whilst retaining control 
                          and flexibility over their personal retirement schedule. 
                           
                         Effectively 
                          the Programme is an innovative form of MBI (Management 
                          Buy-in), whereby a purchase price for the business is 
                          agreed (this is likely to significantly higher than 
                          for an outright purchase), following which a team of 
                          CMR executives as agreed with the retiring owner, will 
                          start to work with the owner in managing and running 
                          the business. When the owner is comfortable with the 
                          team working with him or her, they may decide to gradually 
                          start the retirement process. 
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