The first entity was the partnership between John Britten and Desmond Norman that operated as Britten-Norman Aircraft and was the first to use the B-N logo. Two subsequent companies were formed, Britten-Norman Limited and Crop Culture (Aerial) Limited both owned by John, Des and Frank Mann, later Jim McMahon came in as an equal partner. I think B-N was formed first, possibly owned by just John and Des. B-N converted Tiger Moths to use the McMahon Hopper (designed by Jim, prototype built by him at the Herts & Essex club where he was instructing. It replaced the front cockpit although someone could travel in a seat inside the Hopper!).