From Graces Guide
Walter Yates ( -1953), director of Matthews and Yates
1953 Obituary 
We note with regret the death of Mr. Walter Yates, M.I.Mech.E., which occurred on July 11th at his home at Egerton Park, Worsley, Manchester.
Mr. Yates was chairman and governing director of Matthews and Yates, Ltd., Swinton, Manchester.
He was a past-president of the Institution of Heating and Ventilating Engineers.