British Columbia-based Sepp's Gourmet Foods yesterday [Wednesday] revealed that the directors of its wholly-owned UK subsidiary, McIntosh of Dyce, have filed for receivership. McIntosh, with operations in Aberdeen and Dundee, Scotland, was unable to adapt to changing conditions in the UK food industry, said the company. As a result, the operating performance of McIntosh continued to deteriorate, lines of credit were maximized and additional funds could not be raised to continue operations.