In 1797, this enterprise was listed as a razor, lancet, and table knife maker at Arundel Street.  The trade mark included the words ‘SAYLES’, ‘TRUTH’, and ‘HANCOCK’.  The partners are not identified.  However, the firm apparently began as William Sayles & Co, a lancet and razor maker at Park-Gate (Highfield).   The partners, besides William Sayles, were Thomas France and George Johnson (possibly?).   This firm was dissolved in 1789 (Sheffield Register, 20 November 1789), though Johnson and Sayles continued together as razor makers until 1791.  

In 1804, Sayles, Hancock & Co, cutlers and factors, was bankrupt.  The principals were William and Matthew Sayles and Joseph Hancock.  The assets were sold as Lot 1: messuage and dwelling house, Arundel Street, with warehouse, workshops, and yard – ‘well adapted for a cutler and factor’; and Lot 2: a neat and commodious house at the corner of Arundel Street.  In the Sheffield directory (1811), only Joseph Hancock (presumably) of the previous partners was listed as a table knife and razor manufacturer, Arundel Street.