Records of Second British Assets Trust Ltd, investment trust, Edinburgh, Scotland

Scope and Content

  • Ledgers 1923-1967
  • Journal 1956-1963
  • Purchase and sales records 1932-1966
  • Brokers' ledger 1966-1967
  • Cash book 1962-1965
  • Valuation books c1964-1967
  • Registers of investments and dividends 1964-1967
  • Registers of investments 1922-1931
  • Registers of debentures and depositors 1928-1953
  • Share records 1878-1953
  • Dividend records 1962-1970
  • Investment journals 1952-1968

Administrative / Biographical History

In British Assets Trust Ltd 1920,  , investment trust, Edinburgh, Scotland, acquired the share capital of the Edinburgh American Land Mortgage Co Ltd , Edinburgh, founded c1870s, renaming it in 1925  as the Second British Assets Trust Ltd . These companies came under the management of Ivory & Sime Ltd and were registered at the same offices in Charlotte Square, Edinburgh.

The Second British Assets Trust Ltd invested funds in bonds, stocks and debentures in electrical, industrial and financial companies mainly in America with some investment in New Zealand. The company appears to have ceased trading at some time around 1970  , possibly having merged with British Assets Trust Ltd.


The material has been arranged into series as shown in the scope and content. Within series, items are generally arranged chronologically.

Access Information


Acquisition Information

Permanent loan : via BACS : June 1986 :ACCN 0084

Other Finding Aids

The catalogue of second British Assets Trust Ltd's records exists as part of the UGD 228 finding aid which also includes catalogues of companies owned by Ivory & Sime Ltd or in which they had an interest. A digital file level list is available searchroom.

Manual file list available at the National Registers of Archives in Edinburgh (NRA(S)1577, replaced by NRA(S)2764) and London (NRA21280)

Alternative Form Available

No known copies

Conditions Governing Use

Applications for permission to quote should be sent to the University Archivist

Reproduction subject to usual conditions: educational use & condition of documents

Appraisal Information

This material has been appraised in line with standard GB 248 procedures

Custodial History

Held by Ivory & Sime Ltd, investment trust managers, Edinburgh


None expected

Related Material

Ivory & Sime Ltd owned or held interests in a number of investment trust companies whose records exists as follows:

GB 248 UGD 228/1 Records of Ivory & Sime Ltd

GB 248 UGD 228/2 Records of British Assets Trust Ltd

GB 248 UGD 228/4 Records of Independent Investment Co Ltd

GB 248 UGD 228/5 Records of Investors' Capital Trust Ltd

GB 248 UGD 228/6 Records of Second Investors' Mortgage Security Co Ltd

GB 248 UGD 228/7 Records of Scottish Realisation Trust Ltd

GB 248 UGD 228/9 Records of Edinburgh American Land Mortgage Co Ltd

GB 248 UGD 228/10 Records of the Pleasance Trust

GB 248 UGD 228/11 Records of Atlantic Assets Trust Ltd

GB 248 UGD 228/12 Records of Clydesdale Investment Co Ltd

GB 248 UGD 228/13 Records of Third Scottish Western Investment Co Ltd

GB 248 UGD 228/14 Records of Second Caledonian Trust Co Ltd

GB 248 UGD 228/15 Records of Third Caledonian Trust Co Ltd

GB 248 UGD 228/16/1/1-2 Records of Edinburgh Trust & Agency Ltd

GB 248 UGD 228/16/1/3 Records of Electrical Securities Trust Ltd

GB 248 UGD 228/16/1/4 Records of Canning Downs Estate Ltd

GB 248 UGD 228/16/1/5 Records of Caledonian Assets Trust Ltd

See source list on Banking and Finance available via Glasgow University Archive Services home page at

Material in other repositories: no material associated by provenance


No known publications using this material

Additional Information

This material is original

Compiled by David Powell, Hub Project Archivist, 15 January 2003

No alterations made to date


Geographical Names