James Jackson and Oscar Elphick founded a business of bathfounders, enamellers and sanitary engineers in 1898 , trading consecutively as Jackson & Co and Jackson, Elphick & Co , before being incorporated as a limited liability company, Jackson Elphick & Co Ltd , in 1905. Their Avon Sanitary Engineering Works at Birkenshaw, Larkhall, South Lanarkshire, Scotland, covered 3 acres. The company had branches in Johannesburg and Capetown South Africa; Melbourne, Australia; Bombay, India; Belfast, Northern Ireland; London, England; and Milan, Italy. In 1936 the company merged with Federated Foundries Ltd , Glasgow, Scotland.