P.B. Cow & Co. Ltd. established their factory in Tramway Path, Mitcham, in 1947, according to this ad from the Mitcham Advertiser

Mitcham Advertiser 6 March 1947

P. B. COW (Queensbury) Ltd., require experienced Power Sewing Machinists for a new modern factory at Mitcham; good rates of pay and all piece-work jobs, interesting and pleasant work; also suitable applicants would be trained into first-class Power Sewing Machinist; music while you work; excellent canteen with good meals at moderate prices; first-aid department and a nurse in attendance during all factory hours, 8 a.m. to 6 p.m., Monday to Friday. 1 hour for lunch and morning and afternoon tea breaks. Apply to Tramway Path, Mitcham, Surrey. Can be reached by buses 80, 80a and 118.

Another ad in 1960 reveals that they were making airbeds, or ‘LI-LO’.

Mitcham Advertiser 4 January 1960

FEMALES are required. for making of air-beds. hours 8 a.m. to 6 p.m. and 2 p.m. to 6 p.m., 5-day week., Mon. to Fri.; age 15-40 years; good piece work rates after initial training; canteen, social and sports facilities available. Apply Messrs. P. B. Cow & Co. Ltd., Tramway Path, Mitcham, Surrey.

These ads are from Graces Guide to British Industrial History.

1951 ad for LI-LO

1953 ad

1954 OS map

P.B. COW & Co. Ltd. was listed in the 1954 phone book “India Rubber Mfrs”, Tramway path MIT 2761
but not in the 1963 List of Factories.

Out of copyright Ordnance Survey maps are reproduced by permission of the National Library of Scotland.