Hiya, these are the special ATS issue anklets (Gaiters).
They are made from good quality brown leather.
They were worn over the top of a high leg boot which I featured here:
ATS issue Boots
They are done up with a lace and a buckled tab.
Dated 1942. Made by "WS Ltd". Size 3's.
Each auxiliary was issued with one pair, other than those employed as Motorcycle dispatch riders.