Exhibit 4.28
 COFACE RECEIVABLES
FINANCE LIMITED
 Receivables Finance
Agreement
  This document is important. If you are in any doubt about its effect then, before you sign
it, you should consult your solicitors or accountants about your resulting obligations.




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Coface Receivables Finance Limited
 1.
    
    Date and CommencementThis Agreement is made on the date shown before the signatures below and its Commencement
Date is             2008.2.
    
    Type of FacilityYou will sell to us and we will purchase your Debts on the following basis:
 2.1
    
    You have an invoice discounting facility, which means you will maintain the
sales ledger;2.2
    
    We appoint you until further notice to act as our undisclosed collection agents
to collect Debts from your Customers.2.3
    
    A recourse basisapplies which means that if a Debt is not paid to us by the
end of the Funding Period, you must repay to us what we have already paid to you.2.4
    
    Your Debts to which the Agreement applies are:
 
    
    All UK Debts and all Export Debts from the following Approved Countries
 
    
    France, Spain, Mexico, Portugal, Eire, Austria, USA, Switzerland, Italy, Holland, Germany, Japan, Jersey, Sweden,
Russia, Greece, Hong Kong, Belgium, Morocco, Australia, Turkey, Denmark, Czech Republic, Singapore.
 andwhich are invoiced in the currency(ies) set out in paragraph 2.6
 2.5
    
    We will purchase your Debts invoiced in Sterling. You also have a Foreign
Currency Facility so we will purchase your Debts invoiced in Approved Currencies and we
will pay the Purchase Price only in the Approved Currency of the Debt.2.6
    
    Approved currencies are ; GBP, Euro and USD
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3.
    
    Facility Particulars
 3.1
    
    
    The Early Payment Percentageis (definition of Availability):
    
    
    75
    %3.2
    
    
    The Maximum Funds in Usemust not exceed (condition 10.8):
    
    £
    2,000,0003.3
    
    
    The Funding Periodfrom the invoice date of a Debt is
(conditions 11.5 and 11.8.7):
    
    123 Days3.4
    
    
    The Early Payment Chargeis at the following rate per annum
above Base Rate (conditions 4.1.3, 10.6, 11.1.2 and 11.2):
    
    
    1.75
    %but with a minimum Early Payment Charge of:
    
    
    3
    %3.5
    
    
    The Service Feeis at the following percentage of the Notified
Value of each Debt (conditions 4.1, 11.1, 11.3):
    
    
    0
    %but with a minimum Service Fee in each twelve month period
commencing on the first day of the month following the
Commencement Date and each anniversary thereof of:
    
    £
    18,0003.6
    
    
    The Extended Service Feeis at the following percentage of the
Notified Value of each Debt for each 30 day period or part
thereof after the end of the Funding Period that the Debt
remains outstanding (condition 11.5):
    
    
    0
    %3.7
    
    
    The Arrangement Feepayable on signature of this Agreement is
(condition 11.1.1):
    
    £
    10003.8
    
    
    The Annual Review Feepayable on each anniversary of the
Commencement Date after each month end is (condition 11.1.5):
    
    £
    03.9
    
    
    The Concentration Limitis (definitions of Concentration
Limit and Unapproved Debt):
    
    
    30
    %3.10
    
    
    The Shortfall Amountis (condition 14.1.5):
    
    £
    253.11
    
    
    The Monthly Returnsdate after month end is (condition 19.5):
    
    10 Days3.12:
    
    
    The Default Funding Limitper Customer is (condition 5.1)
    
    £
    10,000
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4.
    
    The additional conditions to be completed before we will make Early Payments are:
 
    
    Discharge and satisfaction to be registered of the CCJ for £47,321
    
    Confirmation that no creditor has commenced or issued a winding up petition
    
    We are to be noted as loss payee on any credit insurance policy you hold
    
    We shall require Mr Robert» Esterbrook, Mr Michael Cookson, Mr Jack Lawrence,
Mr Darren Epstein, Mr Paul Freedman and Mr David Sterlitz» to sign Personal
Warranties in respect of your obligations to us under this facility.
    
    We shall require the supported corporate guarantee in support of this facility
from Corgi Classics Holdings Ltd and Corgi Classics Ltd
    
    In addition to the above we also require, within 30 days of commencement of
the facility, the supported corporate guarantee of Corgi International Ltd and
Master Replicas Inc
    
    Our obtaining a waiver from Barclays Bank PLC releasing your book debts from
the scope of their security.
    
    We shall require the discharge of the debenture held by Burdale Financial Ltd
    
    Our Obtaining an All Assets Debenture over the company
    
    Our obtaining confirmation that there are no outstanding judgements registered
against any Director or Shareholder.
    
    Satisfactory completion of Anti-Money Laundering processes.
 5.
    
    Additional Conditions applying at all times
 
    
    You will supply us with a Sales Ledger Reconciliation, aged debtors, aged
creditors and monthly management accounts by the 10th of the following month.
    
    All monies received from your customers to be paid into a trust account set up
by and controlled by us.
    
    Copy invoices, orders and delivery notes will be held by you to our order and
copies provided to us at our request.
    
    Full customer trading styles and addresses and also payment terms are shown on
all invoices.
    
    Initially we will require your account to be subject to quarterly audits, we
will bear the cost of one audit per annum. Audits will be dispersed to your
account subject to the rates as shown on our standard tariff.
    
    Where the volume of Credit Notes in any 3 month period exceeds 5% of advances
the advance rate will reduce by 5%.
    
    Base rates to be used are the Overnight LIBOR rate for GBP, Overnight USD
Libor for US Dollars and Overnight Euribor for Euro. Rates as published by the
London Edition of the Financial Times
 6.
    
    Your account will be subject to our Standard Tariff Fees as varied from time to time. Our
current Tariff Fees are attached.
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CLIENT PARTICULARS
 NAME:
    
    Cards Inc LtdCOMPANIES REGISTRATION NO:
    
    03329087*REGISTERED IN ENGLAND AND WALESADDRESS:
    
    31 Greenhill CrescentWatford Business ParkWatfordHertsWD18 8YBNATURE OF YOUR BUSINESS:
    
    Retail of trading cards, trading
card games and collectable
merchandise...YOUR CREDIT TERMS:
    
    For Customers in the U.K.; these do not exceed 120 days
from date of invoice with a settlement discount not
exceeding 0%.For Customers in Approved Countries these do not exceed
120 days from date of invoice with a settlement
discount not exceeding 0%.
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SIGNATURES
 To confirm the respective consent of each party to this Agreement (including its separate Standard
Terms and Conditions) and to acknowledge having had the opportunity to take independent legal
advice both parties have executed and delivered this Agreement as a deed below on the             day of                2008.
 Signed on behalf of the Client by the following who are duly authorised
 Directors Signature
 Directors Full Names
 *Director/Company Secretarys  Signature
 *Director/Company Secretarys  Full Names
 *Delete as appropriate
 Signed by the following as attorney for Coface Receivables Finance Limited in the presence of the
witness stated below
 Attorneys Signature
 Attorneys Name
 Witnesss Signature
 Witnesss Name
 Witnesss Address
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Standard Tariff Fees
  Excess Facility Fee
    
    1% of valueTo a minimum of £100CHAPS Payments
    
    £30BACS Payments
    
    Free of chargePayments in Currencies other than Facility Currency
    
    £50 + banks costsPayments to Third Parties
    
    £50Legal Action Letters
    
    £10Unpaid Remittance
    
    £15Alteration to Agreement Operating Terms
    
    £100Copy Statements/Reports
    
    £10 per document(greater than 3 months old)Audit / Special Visits
    
    £600 per dayAudit / Bank Letters
    
    £50Document Registration Fee
    
    £250Trust Account Charges
    
    As charged by our bankersLegal Fees
    
    As charged by our solicitors
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