"In response please note that the Notice of Appeal was indeed completed on the 9th September but due to our current office re-location, it may not have been posted until a few days later. Also I have recently needed to take leave of absence to support my Wife who is still suffering from the consequences of the death of our Daughter last year."
"As previously explained, I had no way of knowing precisely when the form was posted to you because at the time I was completely pre-occupied with supporting my Wife who was unwell at the time when we were also moving an office. You can imagine, it was an extremely difficult period."
"AND UPON due consideration of the Judgment given in UNITED ARAB EMIRATES AND (1) MR ABDELGHAFAR (2) DR A K ABBAS IT IS CONSIDERED that there has been shown no exceptional or acceptable reason why the appeal could not have been presented within the time limit laid down AND IT IS ORDERED that the application for an extension of time in which to present the Notice of Appeal is refused"
"Sirs, Please note that Associaction Publications has ceased trading" then there is an illegible name followed by the words "