The account dates the business to 1806, running steamers to the Isle of Man; another first records steamship agency in 1819 and later ownership. By 1886 it traded overseas and had a Barrow office. Its fleet was subsequently divided among James Little, Argyll & Wigton, Border Union and Riverdale, with Little & Johnston operating London coasters. A 1919 consolidation is described as James Little & Co. Ltd. taking over itself, Little & Johnston and James Little (Glasgow); the repeated name remains unexplained.
UK, Greenock.
Keep the explicit scope label independent; no alias or company identity is inferred.