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Record Engineering Co Ltd of Eccles, Manchester.
1914 Makers of two-stroke internal combustion engines, featuring stepped pistons (the larger diameter piston being used for scavenging) 
1914 February. Details of the Record engine.
1918 Producing a 50-bhp two-stroke engine built on a four-cylinder Vee layout. 
At a later date, engines with similar features were produced by the Record Engineering Co of Tutbury, Burton-on-Trent, featured in 'Engineering', 23rd September 1921. It has not yet been established whether these companies were one and the same.