Valentine Misses Sarah A. & Jane, fancy drapers, 21 Market sq, Lytham

Varley Percival, builder, 35 St. George's lane, St. Annes

Varley Reuben, btchr, Market hall, Lytham ; h. 14 Ashton St, Lytham

Varrell Mr. Walter, 103 St. Andrew's Road North, St. Annes

Violet Misses R. & E., apartments, 31 St. David's Road North, St. Annes