A. Boswell, Son & Naylor Limited was registered in 1899 with capital of £10,000 in £1 shares to acquire the business of Albert Boswell, at Albert Works, Sydney Street, Sheffield which traded as A. Boswell and Sons and the business of Thomas Naylor at Morley Steel Works, Denby Street, Sheffield.  The new company was set up to carry on the business of "iron merchants, steel manufacturers, file, rasp, and cutlery manufacturers, wire drawers, ironmasters, colliery proprietors, engineers, etc."  Amongst the subscribers were both Albert, his wife Alice and their son Albert John plus Thomas Naylor.  The three men served as directors along with the chairman William H. Chapman (Sheffield Daily Telegraph, 13 December 1899 p7).

Albert was born in Beighton, on 10 December 1848 the son of a scythe maker, Thomas Boswell from Nottingham.  Albert married Alice Wilson on 14 September 1871 at Hanover Chapel (Sheffield Daily Telegraph, 14 September 1871 p4).  He died on 4 January 1928 leaving an estate of £3,909, living latterly at 26 Nethergreen Road (Sheffield Independent, 27 February 1928 p7).  His wife, Alice, pre-deceased him on 9 December 1923 whilst they were still living at 19 Endcliffe Rise Road (Sheffield Daily Telegraph p4).  Albert John died aged 79 at 16 Endcliffe Terrace Road on 12 August 1958, leaving £2,583 to his widow, Annie Ethel.

The 1918 Directory of Manufacturers in Engineering and Allied Trades published by Wyman and Sons Ltd. contained a list of manufacturers who have undertaken contracts and sub-contracts for the manufacture of munitions of war - compiled by the Department of Engineering, Ministry of Munitions.  At that time the company were shown as having 131 male employees and 38 female employees involved in blade forging, drop stamping and cutlery.

The Department of Commerce in the USA reported in its daily consular report (Commerce Reports, No.126: 28 May 1920 p1202) that "Another Sheffield combine was announced this week by the registration of the Cutlery Forgers (Ltd.), capital £80,000 ($389,000), to carry on the business of cutlery forgers.  The companies in this combine are A. Boswell, Son & Naylor (Ltd.), John Henry Dickinson (Ltd.) and "Samuel Staniforth."  This venture was dissolved at the end of 1929 (London Gazette 13 September 1929 p5909)

A. Boswell, Son & Naylor Limited was put into voluntary liquidation in 1935 (London Gazette, 26 February 1935 p1411).