WW2 British Brodie - Insignia help

[Cumbrian]

I presume that this is a home front Brodie. Does anyone know what the insignia represents?

[BrodieBartfast]

Have found a nearly identical piece on eBay, listed as possibly being a factory worker's helmet, with the logo on the front. That's the seller's best guess.
I've had a look through lists of British helmet flashes and markings, and haven't been able to find anything like it. Hopefully someone recognises it and can shed some light on what it means.

B.B.

Genuine WW2 British Tommy Brodie Helmet With Logo + Liner & Chinstrap | eBay

[Jerry B]

I would agree that it is a home front factory or other similar organisation, many of these are for firms long defunct and are nigh on impossible to trace with any certainty today.

[Composite]

I agree with Jerry...it's almost certainly an Industrial ARP helmet worn by someone, probably a fire-fighter, who worked for the company. I can't make out the initials but as Jerry says many of the companies no longer exist.....but if there's two on the market at the same time it wouldn't surprise me if a small stash has been found sealed away somewhere. In the past, many hundreds of company-marked helmets have been discovered, some marked with the wearers role too (FAP, FIRE, Warden etc.). What does the lettering look like to you?.."P" ? "B"? "e"?