U. and A. Water Gas Co
39 Victoria Street, Westminster, London
This was the same address as that of Edward Cockey and Sons (1914) where Herbert Edmund Smith probably worked.
1910 The company issued pamphlet on water gas and its application to industrial processes.
1908 Herbert Edmund Smith of 39 Victoria Street patented " Apparatus for the Production of Water-gas, with Improved Method of Carburation by Means of Oil or other Heavy Hydro-carbons. "
By 1910 Herbert Smith was working for K. and A. Water-Gas Co at 59 Victoria Street.