McPhail and Simpson
Makers of Heat Recovery Steam Generators, of Wakefield
of Finsbury Pavement House, London, EC.
1891 Company established.
1894 Dry Steam Generators. Article and Illustrations in 'The Engineer'. 
1895 After 5 years development, the company claimed to have developed a reliable design of equipment for generating dry and superheated steam from boilers which would provide considerable economies in operation. Public company McPhail and Simpsons Dry Steam Patents Co formed to acquire the business of McPhail and Simpson.
1907 The company was registered on 15 May, and acquired the business of McPhail and Simpsons Dry Steam Patents Co. 
1914 General engineers and superheater and tube specialists. Specialities: manufacture of superheaters by the use of which from 10 per cent to 20 per cent is saved with amount of fuel used in boilers.