Arracan Flotilla was purchased in 1928; Rosanoski supposes it supplied small craft or lighters where ships could not berth, but no flag is documented. Eastern Coal was formed in 1901, with Rosanoski regarding it as probably a mining concern without livery. Garden Reach Workshops was formed with P&O on land acquired in 1865 and sold in 1960. Its quoted date is August 1816, which Jan Mertens suggests should be 1916. Rosanoski treats it as a non-shipowning subsidiary.
Keep the explicit scope label independent; no alias or company identity is inferred.