I sent an email to George Gibbs, Ltd., asking about the shotgun and recieved a prompt response.
The "B" prefix indicakes an out source manufacture, ie. Webley & Scott, Holloway or Burrows. The records for the years 1927-1930 were destroyed in enemy action in 1942.
He said that if I would sent a few pictures of B7392 he would try to identify the maker. I sent pics yesterday.
http://i909.photobucket.com/albums/ac295/stockwork/013-1.jpghttp://i909.photobucket.com/albums/ac295/stockwork/007-2.jpghttp://i909.photobucket.com/albums/ac295/stockwork/014-2.jpg