This silver plater began as Kirkbys, Waterhouse & Co (see Waterhouse, Hatfield & Co), Carver Street.   The arrangement ended in 1833.  In the previous year, Kirkby, Gregory & Co registered a silver mark (JK & Co) from Carver Street.   The partners were James Kirkby (1766-1832) and William Gregory.  Kirkby was a cutler and plater, who was also involved in Samuel & James Kirkby.  He died on 29 February 1832 (aged 66), in London, where the firm had a warehouse at 4 Crane Court, Fleet Street.  He was buried at St Dunstan’s in the West.  

In 1836, the firm was dissolved.  The former premises – dwelling house, warehouse, and workshops fronting to Carver Street – were auctioned (Sheffield Independent, 21 October 1837).  The partnership had included Ebenezer Kirkby (1798-1867) – who was James’ son – and James Kirkby Jun. (probably another son, who had been born in 1795), and William Kirkby (unidentified).  Their dies, stamps, rollers, and other tools were auctioned (Sheffield Independent, 13 August 1836).   A subsequent partnership – Ebenezer Kirkby, James Kirkby Jun., James Gregory, and William Keaton Gregory – was bankrupt by 1839.  Its assets apparently included the Shotnell estate of William Dyson.  Ebenezer Kirkby died at Norfolk Road on 17 May 1867, aged 68, and was buried at Burngreave.  William K. Gregory died at the home of his son-in-law Samuel Smith, Sandon Place, on 3 January 1875, aged 72.  His burial was at Ecclesall.