Records of Kerr, MacLeod and MacFarlan, chartered accountants, Glasgow, Scotland

Scope and Content

  • Memorandum book 1842
  • Committee book 1954-1939
  • Letterbook 1932-1954
  • Partner's minute book 1958-1967
  • Journals 1840-1874
  • Insurance records 1918-1942
  • Photographs c1914-1918
  • Ledger 1841-1843
  • Directors' photographs 1905
  • Glasgow Post Office directories 1815, 1827

Administrative / Biographical History

Henry Kerr , whose father had first set up his own accountancy practice in Glasgow, Scotland, in 1805  , entered into partnership with William Anderson in 1842  , to form the firm of Kerr & Anderson . Various name changes ensued, reflecting the changing constituents of the partnership. By 1864  , the firm had come to be known as Kerr, Anderson & Brodie , changing to Kerr, Anderson & Co around 1871  , then to Kerr, Anderson & Muir in 1876  , and to Kerr, Anderson, Muir & Main in 1878  . By 1904  , the name had changed again, to Kerr, Anderson & MacLeod , and by 1929  to Kerr, MacLeod and MacFarlan . A partner in this latter firm was Sir John Mackintosh MacLeod ( 1857-1934  ). He was created 1st Baron MacLeod in 1924  . His son, Sir John Mackintosh Norman MacLeod ( 1891-1939  ), followed him into the firm. Kerr, MacLeod & MacFarlan merged with Deloitte & Co in 1974  . In 2002, the firm was known as Deloitte & Touche and operated as a management and business consultancy. Deloitte & Co operated as chartered accountants in Glasgow from the 1970s.

The company's clients included the estate of Kildalton on the Island of Islay, Scotland; and the Killermont and Garscadden estate, Dunbartonshire, Scotland; the North British Locomotive Co; Coltness Iron Co Ltd and its related companies; Hugh Baird & Sons Ltd, brewers and maltsters, Glasgow; and the Cranston Tea Rooms Ltd, Glasgow.


This material is arranged into series, which consist of numbers of items relating to a particular company or estate. Within series, the items are generally arranged chronologically.

Access Information


Acquisition Information

Permanent loan: Deloitte & Touche : Glasgow

Other Finding Aids

Digital file level list available in searchroom.

Manual file level list available at the National Registers of Archives in Edinburgh (NRA(S)1546)

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 normal procedures

Custodial History

Acquired directly from creator


None expected

Related Material

Kerr, MacLeod and MacFarlane acted as accountants for the following firms or individuals and records genereated by them can be found in each collection.

GB 248 UGD 109/1 Records of Kildalton Estate , Islay

GB 248 UGD 011 and GB 248 109/2 Records of North British Locomotive Co Ltd

GB 248 UGD 109/3/1 Records of Coltness Iron Co Ltd

GB 248 UGD 109/3/2 Records of Ardenrigg Coal Co Ltd

GB 248 UGD 109/3/3 Records of Coventry Colliery Industrial Housing Ltd

GB 248 UGD 109/3/4 Records of Warwickshire Coal Co Ltd

GB 248 UGD 109/3/5 Records of Cumberland Coal Co (Whitehaven) Ltd

GB 248 UGD 109/4 Records of Glencairn Coal Co Ltd

GB 248 UGD 109/5 Records of N C Thorncliffe Collieries Ltd

GB 248 UGD 109/6 Records of Hugh Baird & Sons Ltd , brewers and maltsters

GB 248 UGD 109/7 Records of Rivet Bolt & Nut Co Ltd

GB 248 UGD 109/8 Records of Temple Dwellings Co Ltd

GB 248 UGD 109/9 Records of J & R Tennent Ltd , brewers

GB 248 UGD 109/10 Records of Killermont and Garscadden estates , Dunbartonshire

GB 248 UGD 109/11 Records of Cranston's Tea Rooms

Material in other repositories: no material associated by provenance


No known publications using this material

Additional Information

This material is original

Revised by David Powell, Hub Project Archivist, 28 May 2002


Geographical Names