The Churchill Machine Tool Company was established, intially under the name Charles Churchill and Co. in Salford, before moving to Pendleton and eventually to Broadheath, Altrincham. The company number was 00563431. The Churchill Machine Tool Co was incorporated in 1906 by Charles Churchill of the Charles Churchill Company. By June of that year there were nearly 200 machine tools under construction at the factory and in 1907 the company already needed to enlarge its factory. In 1918 the company acquired land at Broadheath in Altrincham, and by 1920 the firm had moved all production to the new location. By 1961 Churchill was specialising in the manufacture of precision grinding machines. By this time the company employed 1,200 people. In the same year the company was bought by BSA and became known as BSA-Churchill Machine Tools Ltd. The business merged in 1966 with Alfred Herbert, and by 1967 had reverted to its previous name. The firm finally wound down in the early 1970s. The factory at Broadheath closed in 1972 and the business entered liquidation in 1973. A company using The Churchill Machine Tool Co name remains active as of 2020, but Charles Churchill & Co no longer exists.

The Manchester Comptometer School was a vocational institution that trained mainly young women to use mechanical calculating machines. The School is known to have been in operation between July 1939 and August 1944 and was located at 196 Deansgate. The School promoted itself to young women as a route to a rewarding career in business, with good prospects.