This firm was registered in 1900 to acquire Burnand, Booth & Co, of Sheffield and Belfast. Capital was £5,000; and the address was Westminster Works, Carver Street (though it also operated briefly from Arundel Street). The firm sold cutlery, electro-plate, jewellery, and watches. The partners were Percy Burnand (1866-1904) and Curtius James Booth (c.1866-1952). Burnand, who was apparently the adopted son of James Burnand, was enumerated in 1911 in Oakbrook Road as a ‘managing agent (factor)’. Booth was the son of a joiner and builder. In 1901, they were fined £12 10s [50 pence] for unlawfully using the trade mark of W. F. Hides. Percy Burnand, wholesale jeweller, Waldeck Road, Carrington, Nottinghamshire, died on 24 January 1904, aged 37. He left £136. The business was liquidated by Booth at the end of that year. Prince M. Sunderland (1857-1936), a jeweller on the Langsett Road, became Burnand, Booth’s ‘successor’.