Holding(s) in Company

Acal PLC
11 September 2007



Letter to Acal PLC
Dated 11 September 2007
     
DISCLOSURE RULES AND TRANSPARENCY RULES SOURCEBOOK
Disclosure of Interest in the Voting Rights of Shares

Enclosed is a Form TR-1 which discloses Aberforth Partners LLP's interest in
3,725,800 of the voting shares of Acal PLC as required under the 
Disclosure Rules and Transparency Rules Sourcebook of the FSA Handbook.

In addition, Aberforth Partners LLP is interested in a further 599,200 shares
although we do not have access to the voting rights of these shares. Aberforth
Partners LLP is, therefore, interested in a total of 4,325,000 shares of the 
above company.  This interest arises as a result of the discretionary investment 
management powers that we can exercise over the funds of our clients. Aberforth 
Partners LLP is not the beneficial owner of these shares.

Letter from Aberforth Partners LLP




TR-1(i): NOTIFICATION OF MAJOR INTERESTS IN SHARES

(1). Identity of the issuer or the underlying issuer of existing shares to which
voting rights are attached (ii):

ACAL PLC

2. Reason for the notification (please tick the appropriate box or boxes):

An acquisition or disposal of voting rights:                               (   )

An acquisition or disposal of financial instruments which may result 
in the acquisition of shares already issued to which voting rights are 
attached:                                                                  (   )

An event changing the breakdown of voting rights:                          (   )
                                                                           
Other (please specify) :                                        (CHANGE TO TOTAL 
                                                                  VOTING RIGHTS)


3. Full name of person(s) subject to the notification obligation (iii):

Aberforth Partners LLP

4. Full name of shareholder(s) (if different from 3.) (iv):


Shareholder                                                                  No of Shares

1. Aberforth Smaller Companies Trust plc                                     1,629,300

2. Aberforth UK Small Companies Fund                                         1,472,400

3. The Church Commissioners for England                                      278,000

4. Aberforth Geared Capital & Income Trust plc                               346,100

1,2,4 = registered in the name of Nortrust Nominees Ltd A/c Aberfrth, 
3 = The Church Commissioners for England (Chase GIS) Nominees Ltd


5. Date of the transaction and date on which the threshold is crossed or reached
if different) (v):

10/09/2007

 
6. Date on which issuer notified:

11/09/2007 


7. Threshold(s) that is/are crossed or reached:

14%

8. Notified details:



A: Voting rights attached to shares

 
Class/type of shares            Situation previous to  
if possible using the           the Triggering         
ISIN CODE                       transaction (vi)       
                       Number of shares       Number of voting Rights 
                                              (viii)                  

Ordinary              3,454,000              3,454,000   
GB0000055888                                                                    

 

                     Resulting situation after the triggering transaction (vii)

 
Class/type of shares Number of shares  Number of voting rights    % of voting rights  
if possible using                      (ix)                                           
the ISIN CODE                                                                         
                                      Direct (x) Indirect (xi)   Direct    Indirect  
                                                                                      
Ordinary             3,725,800         N/A        3,725,800       N/A       14.10  
GB0000055888 
                       
                                                                                 
B: Financial Instruments

Resulting situation after the triggering transaction (xii)

 
Type of     Expiration Date  Exercise/Conversion Number of voting     % of voting     
financial   (xiii)           Period/ Date (xiv)  rights that may be   rights          
instrument                                       acquired if the                      
                                                 instrument is                        
                                                 exercised/                           
                                                 converted.                           
                                                                                      
                                                                                      
N/A          N/A               N/A               N/A                  N/A
 

 

Total (A+B)
Number of voting     % of voting rights 
rights                                  
                                        
3,725,800            14.10                                    
                        


9. Chain of controlled undertakings through which the voting rights and/or the
financial instruments are effectively held, if applicable (xv):

Held by Aberforth Partners LLP
 

Proxy Voting:

10. Name of the proxy holder:                       N/A

11. Number of voting rights proxy 
holder will cease to hold:                          N/A

12. Date on which proxy holder will cease to 
hold voting rights:                                 N/A


13. Additional information:                         N/A

14. Contact name:                                   David Holland, 
                                                    Aberforth Partners LLP

15. Contact telephone number:                       0131 220 0733 

                                                                             
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