In 1933, Mason Elliott's brother, Christopher, had taken charge of a new roofing section. In 1945 this became the basis of a new subsidiary company, Elliott Brothers (Roofing) Ltd. The annual income of the company increased from £15,000 in 1945 to £90,000 in 1966. Following the Christopher's death in 1969, Newlyn Mason Elliott took over as managing director. In 1973, the company was reintegrated into the main company and became first Elliotts High Performance Roofing and, in 1986, Elliotts Premier Roofing, Ltd.