Hills and Steele
c.1936 Formed as New Universal Stores, a subsidiary of Great Universal Stores, to take over the chain stores of the parent company, which totalled 7 with 7 more under construction[1]
1937 A new company, controlled by Zellers of Canada, was formed to take over the operation of New Universal Stores; Zellers would take a financial interest in the business.[2]
1939 The business had been developed but the GUS interest in it was being partially written down in the accounts of its parent. The opportunity had been taken to resume full control of the business. It was renamed as Hills and Steele Ltd and placed under the personal control of Isaac Wolfson as managing director[3]
1945 Acquired by British Home Stores which operated a similar business[4]
1952 The assets had been transferred to the parent company and the separate business terminated[5]