Luke and Spencer
of Broadheath, Altrincham, nr Manchester.
1877 Private company - presumably as Slacks Emery Wheel and Machine Co
1885 Name changed.
1905 Advert for single tool grinder. Makers of emery wheel tools. 
1920 'Paddle' Tool Grinder. 
1937 Abrasive wheels and machine manufacturers. 
1961 Manufacturers of grinding wheels, abrasive tools, normal and high speed grinding machines. 250 employees. 
Sources of Information
- Mechanical World Year Book 1905. Published by Emmott and Co of Manchester. Advert p376
- The Engineer of 14th May 1920 p511
- 1937 The Aeroplane Directory of the Aviation and Allied Industries
- 1961 Dun and Bradstreet KBE