Who Are "B. & E. Ltd" That Made WW2 Gas Rattles?

Try as I might on Grace's Guide I have been unable to find out the full name of the company behind the manufacture of WW2 gas rattles. The name "B & E Ltd" plus ARP and a date appear on numerous rattles. Dates start in 1939 and go through to 1942. If you know, please drop me a line.

UPDATE: A potential candidate as the maker of these rattles is Bluestone & Elvin at the Beeanese Works, Blackhorse Lane, London E17. They were furniture makers and so that ties in to the rattle. They later released a series of furniture called Beeanese. I can find nothing on Grace's Guide about them.

UPDATE #2: I found a very similar gas rattle made in 1938 with a much more detailed maker's mark (see photo). It reads "GRVI (Crown) 1938 BUSS & ELSTON LTD. N. C. RD. LONDON NW. 10". The road is the North Circular in Brent. I would say it's too much of a coincidence to have two companies with B & E initials both making gas rattles. My $0.02 is that the maker of B & E Ltd-marked rattles is Buss & Elston.

WW2 Gas Rattle

Maker's mark on WW2 gas rattle - B & E Ltd, ARP 1941

1938 wooden gas rattle with Buss & Elston maker's mark