In 1920, this firm was formed to mass produce cutlery forgings. It was registered courtesy of an agreement between Moses Eadon and E. S. Nutt (who was described as the moving spirit behind the merger). Capital was £80,000 in £1 shares (60,000 preference and 20,000 ordinary), which were divided between Boswell, Son & Naylor Ltd; J. H. Dickinson Ltd; and T. M. Hughes, W. B. Marshall, and A. Marshall (trading as Samuel Staniforth). The factory was at Beulah Road, Owlerton, and was intended to feed cutlery blanks to Sheffield Steel Products. Cutlery Forgers had failed by 1927, when the machinery at Beulah Road was sold.