The principals were Samuel Wall (1854-1913) and James Kay (1862-1935).  Samuel Wall was the son of Thomas, a saw smith, and his wife, Mary.  He began as a table knife hafter and was working on his own account by 1881, when he lived in Allen Street.  James Kay was also a table knife cutler.  The year 1875 was later stamped on cutlery as a start date for the partnership, but directory listings did not appear until later. 

In 1901, Wall & Kay, table knife manufacturer, was listed at Cambridge Works, Solly Street.  The firm moved to Headford Street.  However, Samuel Wall, Sharrow Street, died on 24 July 1913, leaving £1,318.  The Kay family then operated Wall, Kay & Sons at 92 Arundel Street (active after about 1914).  It became a private limited company in 1926 (capital £2,500), with James Sen. and his son, James Jun., as directors.  James Kay Sen., Crimicar Lane, died on 14 December 1935, leaving £7,027.  A typical backstreet operation, Wall, Kay produced a variety of table cutlery, including knives marked ‘FIRTH-BREARLEY STAINLESS’.  The trade mark was ‘KAYAK’ (word and/or picture, sometimes featuring an eskimo and the word ‘NUGURUK’).  Wall, Kay was dissolved in 1997.