The 1935 letter of agreement between William Henry Morgan and his new accountancy partner William Back survived the Blitz and is presented here on the page covering the firm Morgan Back and Co. The Company was based in the City of London in Gresham Street, EC2. Also surviving, is a detailed client list of the earlier company, John R Woodley, Morgan & Co. (J.R.W.M.) dating from 1931 and a further annotated version at least four or five years later.
The history of these clients gives an insight how John Woodley and his junior partner William Morgan accumulated clients to their accountancy business in the 1920’s and 1930’s. The lists show a pattern of businesses – small scale manufacturers, importers and retailers in North and East London, many of them Jewish. The following client list below is a combination of the two lists with some added research :-
Anglo American Manfg. & Trading Co. Ltd: Shaving brushes and Leather Handbags, 34/36 Somerford Grove, Dalston, N16. Directors Mr Charles Neville Loeb (b 1880) and his mother Mrs Ada Frances Loeb (b 1854 – d 1946). Charles Loeb’s father was born in the USA.
Colin Ashton: Millinery manufacturers, 42/46 Whitecross Street, EC1. William Henry Morgan appointed liquidator (London Gazette 10 Dec 1935). Colin Edward Forbes-Ashton later made bankrupt 1937, died 1952.
Miss Ida M Coale: Fashion Artist, 12a Regents Court, Park Road NW1. Born 1890, married Leonard Allwood 1927, working for leading West End Houses. Also Leonard F Allwood: (husband) employed by Collins and Partners Estate Agents – Income Tax returns only.
Bentima: Clock and Watch importer Bury Street London EC2. Director Elias Buerger, b 8 Jan 1876 in Odessa, originally Grain Merchant. Home address Burcot Lodge, Wing, Bucks died 1 Jul 1959. First wife, Rose Beresowsky, died Jul 1942. Bentima company set up as importer in 1925 took over Perivale Clock Manufacturing Co, 1934, and S Davall and Sons Ltd in 1937. Victor Buerger son b 1904 chess player.
H Berko: Court Dressmakers, 42, Sloane Street SW1. Proprietor: Harris Berkovitch (b 1891) changed his name to Harry Berko in 1928 (London Gazette). Parents immigrated from Romania. Brother Israel (m Mariam). Two sisters Bessie (m Jack Laurie see below) and Lina. Miss Tomlins attends once a year for audit.
F Solson: Eiderdowns, Cushions etc. Manor Road, London N16. Proprietress – Mrs B Seif another ‘sister’ of Harry Berko see above. Frank Solson (a.k.a. Hyman Solomon) was also of Romanian extraction – he died in 1932.
John Lawrence (Moorgate) Ltd: Retail Handbags, Fancy Goods etc. 156 Moorgate, EC2. Director Jack Laurie (brother-in-Law of Harry Berko, b Glasgow) see above.
John Lawrence: Hosier, 136 Kingsland High Street, E8. Mr David Laurie (son of Jack Laurie).
John Lawrence: Tobacconist and Hairdresser, 146 Kingsland High Street, E8. Mr David Bluestone (son-in-law of Jack Laurie, married to daughter Adelaide).
Calman Links: Fur Importer, Golden Lane EC1. Calman Links (b 1868 in Hungary) and died in 1925. see son Joe Links.
G Gould: Buckram Manufacturing Co Ltd, 51 Fann Street EC1. Director George Gould, son Walter Gould (Rev who does not take active interest) Buckram and materials for the millinery trade.
R O Bridger: Loudspeaker Manufacturers, Shelford Place, Stoke Newington, N16 (introduced by George Gould). Company formed by J.R.W.M. on 29 March 1934.
A L Canham: Clock Manufacturer, 51 Barnsbury Street, N1. After the death of Mr Arthur Leonard Canham (1930) the business was run by his wife, May, and son, Vernon. Books audited once a year.
Cornish and Holland: Piano Key Manufacturers, Nisbet Place, Homerton E9. Mr Cornish is Mrs Canham’s brother (see above). The business has been doing poorly and no books after 1932.
Cafe Royal Croydon: Licensed Restaurant, North Road, Croydon. Mr Antonio Balzano (Restaurant Manager, b Novaro, Italy) and Mr Adolfo Pazzi. Mr Morgan is Company Secretary and attends quarterly.
Walter R Cresswell Co Ltd: Sponge Importers, Gutter Lane EC2. Walter Cresswell introduced by Colin Ashton (above) company formed by J.R.W.M. & Co on 12 Mar 1934.
Dario Coen: Manufacturing Agent, Monkwell Street, London EC2. Italian National, Interned 1940. Appears in the London Gazette as the Chairman and then liquidator of a company called Nino Fano Ltd.
A J Cooper: Baker and Confectioner (Shop) Richmond, Surrey. Arthur James older brother of Harry (see below) Also brother of John George Wright Cooper of Harrow similarly Baker and Confectioner.
H Pearson Cooper: 51 Green Lane, Northwood, Middx. Harry Pearson Cooper brother of above, also Baker and Confectioner.
Wright Cooper Ltd: Baker and Confectioners, 301 Station Road, Harrow. Directors Mr J Wright Cooper and Mr C Wright Cooper (son).
H Burton-Jones: Princes Street London, W1. Director of Hugh Jones Ltd and A Darnley Ltd.
A Darnley Ltd: Beeds, Wools and Trimmings (Retail), Princes Street, W1. Directors Hugh Burton-Jones and David Leonard Oliver. (name change from Jones to Burton-Jones in 1927). Seven branch shops in London, Eastbourne and Bournemouth.
Desoutter Bros: Tool Manufacturers , The Hyde, Hendon, NW9 (prior to 1934 contractors to Ministry of Defence for Artificial Limbs).
Louis Desoutter: Rene Louis Desoutter Watchmaker 4 Hanover Street, W1. Business founded by his late father (d 1930).
Madame Desoutter: Mother of the above, (Philomena) same address, Court dressmaker.
A M Desoutter: Stormont Road, N6. Andre Marcel Desoutter (b 1894) brother to Louis (above) Mr Morgan attends to private income tax matters.
P Denny and Co: Men’s Hosiers and Outfitters Old Compton Street see Dennys website. Directors Reginald Edmund Neale (b 1889) Frederick John Neale (b 1878) William Augustus Neale (b 1885).
A J Neale: Men’s Hosiers and Outfitters 3 Aldgate High Street, further shop as above. Business bearing the name of the father of the three brothers – Augustus John Neale died in 1910.
Ernest Damant Ltd: Umbrellas and Handbags, 602 Holloway Road, N19. Company formed by J.R.W.M. in 1934 . 12 shops in London and suburbs. Ernest Damant and son, also Ernest (b 1899) are directors.
Doustwell Hotels Ltd: Aldwick Hotel, Aldwick Road, Bognor. Miss Edith Isabel Blackwell. Company formed by J.R.W.M in April 1931. Receivership 1938. Bognor gained its ‘Regis’ status in 1929 after a convalescent visit of King George V in an adjacent ‘hotel’.
L.W. Drake: Men’s Hosiers, Retail, Battersea Park Road, SW11. Yearly Audit. Leonard Walter Drake (b 1893)
J W Elam & Co: Box and Pattern Card Manufacturers, Playhouse Yard, London EC1. Proprietors Ralph Browning Leckie Stone and Claude Edward Stone (brothers)
Moline & C0 – Stone and Son: Bottlers of Guinness etc, Monument Buildings, EC3. Two separate companies under the directorship of Mr C E Stone (as above), the oldest son of Edward Mulready Stone.
Eisenhut Ltd: Swiss Lace and embroideries, 69 Wood Street, EC2. Director Hans Eisenhut, based mainly in Switzerland. Branch in Manchester.sends accounts to London. 39 Wood Street was the business address of John Woodley in 1921.
S Freedman and Co: Mantle Makers and Costumiers, 5 Old Street, EC1. Proprietors: Elias Alec Freedman (b Poland, 1873) and son Archibald Freedman (b Hackney 1897).
J Gilbey and Son: Retail and Ladies Outfitter, Clifton Road, Maida Vale, W9. Proprietor: Mr Gilbey. Miss Tomlins calls one day each month.
Garling & Co: Mantle Manfacturers, Bridgewater Square, EC1. Proprietor, Mr Charles Stanley Pierson. Miss Tomlins calls one day each month.
Goodyear & Uhlman: Manufacturers’ Agents, Bartholomew Close, EC1. Proprietor Samuel Laurence Rosenthal (b 1894, Hackney). In 1938 London Gazette records he changes his surname to ‘Ross’. Mr Uhlman had retired before 1931.
Gould & Naar: 19/23 Well Street, W1. No further details. Gown manufacturers?
J.F. How & Co.: Wholesale Hosiers, Philip Lane, Addle Street, EC2. Proprietor J F How.
S. Hope Johnson & Co. Ltd: Fancy Goods, Bow Churchyard, EC1. Director, Mr Samuel Hope Johnson. Business considerably reduced due to change of fashion.
F.S. Kemp: Baker and Confectioner, 14 Chase Side , N14. Yearly Audit. Francis Stephen Kemp (b 1879).
London Vogue Ltd: Model Gowns, 13 Stratford Place W1. Directors: Miss Lillian Prudence Nowell and Miss Ethel Violet Nowell. The 1921 census records that the older sister, Lillian, was working for Nino Fano Ltd (see above).
A.L.R. Marks Ltd: Brush Manufacturers, 1 Birkbeck Road, Kingsland, E8. Directors: A Marks H H Hilton. (also of Uniform Clothing Co see below).
G.F. & H.J. Mathews & Co.Ltd: Bakery Equipment, Borough High Street, SE1. Directors: Herbert James Mathews and George Frederick(?) Mathews (Brothers).
A Munday Ltd: Retail Wireless and Electrical Engineers, Watling Street EC4. Also shop in Eastcheap. Directors: Miss Jessie.Ellen.Munday. Miss Clare Munday, Mr David? Munday. Father Alfred Isaac Munday (d 1929).
Charles Nurse & Co Ltd: Tool Merchants and Cutlers, Walworth Road SE 17. Directors John Osborn, Harriet Osborn (wife, b Australia 1861) In 1935 three new directors added Mrs L A Osborn, Mr E.R.Paternoster, Mr L.T.Betteridge.
John Osborn, Junior: Tool Merchant and Cutler, 100 Fleet Street. Directors: Mr J Osborn (son of the above) and Mr J Osborn.
Osnaburgh Hotel: Osnaburgh Street NW1. Director Mr A Leonard. Company formed by J.R.W.M & Co. in 1931. Capital introduced through J.R.W.M & Co. enabling Mr Leonard to purchase. Mr Morgan attends once a year. See Osnaburgh House Hotel.
Josef Pam & Co.: Imitation Jewellery from Czechoslovakia, 1 Fore Street Avenue, London EC2. Directors: Henry Pick (b Austria, 1859) and George Philip Pick (Son, b 1894).
F.R. Ries: Baker and Confectioner, 84 Shepherd’s Bush Road, W6. Director: Frederick George Ries (b 1895). Father Frederick Rudolph Ries (b 1865, Switzerland, d 1928).
Ries & Co.: Baker and Confectioner, 80 Landor Road, Stockwell, SW9. Patrners F.G.Ries (above) and John Jacob Hexamer
Bruno Rimini: Manufacturer’s Agent, Aldersgate Street, EC1. Miss Tomlins attends. Interned for three weeks 1941.
John Russell (Models) Ltd: Hat Shapes and Trimmings, 21 Margaret Street, W1. Directors: Mrs Catherine L.Frey (nee Moscrop) , Mr Joseph Frisch (b Austria 1894) and Mr William Henry Morgan. Mr Frisch and Mrs Frey are recorded as marrying in Q1 1937.
Martin et Cie, Ltd: Pleating and Hemstitching, 21 Margaret Street. Same directors as above.
L.W. Scarth: Manufacturer’s Agent, Bow Churchyard, EC4. Mr Morgan attends once a year. Leonard William Scarth (b 1887).
A.C. Soward: Manufacturer’s Agent, 11/12 Foster Lane, EC2. Mr Morgan attends once a year. Arthur Cecil Soward – Ribbon Manufacturer’s Agent (1939 register).
S Spegelstein: Metal Stamper and Manufacturer of Suitcase Fittings, 84 Wallis Road, Hackney Wick, E9. Quarterly Accounts drawn up. Solomon Spegelstein (b. Warsaw 1898, d 1955). His son was Gerald Stone (sic), b 1923.
Uniform Clothing and Equipment Co. Ltd: 10/11 Clerkenwell Green. Directors: H H Hilton, W G Clarke. Frederick William Evans had founded this business in 1905 but died in 1925.
Weeona Manfg Co Ltd: Manufacturer of Uniforms for Clubs Restaurants etc. 1 Cross Key Square, Little Britain, EC1. Directors: A.W.Holt and Mrs Lilian Holt. Audit was commenced by J.R.W.M. in 1922 and present company was formed in March 1932.
Hotel Westbourne: Boarding House, 137 Westbourne Terrace, W2. Proprietress: Mrs Elizabeth Zappelloni (nee MacMahon). Ceased trading c1937.
Sources and Notes
- Additional information added and cross-referenced with the London Gazette, 1921 census and 1939 register.
- Miss Tomlins was an employee of the firm and refers to Florence Tomlins (b 18 Jun 1881) described as an audit clerk for John R Woodley in the 1921 census. She never married and died in Brighton 1962. It is believed that the letter ‘T’ refers to her and her responsibilities alongside clients in the 1931 list. As senior clerk she would probably be number three in the organisation at this time (1931-1935).