A. Boswell, Son & Naylor Limited was registered in 1899 with capital of £10,000 in £1 shares to acquire the business of Albert Boswell, at Albert Works, Sydney Street, Sheffield which traded as A. Boswell and Sons and the business of Thomas Naylor at Morley Steel Works, Denby Street, Sheffield. The new company was set up to carry on the business of "iron merchants, steel manufacturers, file, rasp, and cutlery manufacturers, wire drawers, ironmasters, colliery proprietors, engineers, etc." ....