This firm was incorporated in 1923, but no details have been found. It was listed in a Sheffield directory two years later at 55 Brown Street. It later advertised for ‘spoon and fork roughers. Best Work’ (Sheffield Daily Telegraph, 27 October 1925). Peerless Cutlery Co, 70 Queen Street – listed in 1922 – may (or may not) have been a precursor. According to Matheau-Raven (1997)1, Peerless Plate Manufacturing Co Ltd ceased trading in 1934. But it reappeared in a Kelly’s directory in that year, wit....