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.

WW2 Gas Rattle

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