Class B marks were applied in the absence of a military serial for Govt.-funded prototypes. COA did Concordia on private funds - almost uniquely in post-War UK Aero history. Sir Hugo Cunliffe-Owen formed COA 1937 to licence the Burnelli UB-14 flying-wing schemes; he won wing fabrication for Spitfire, then was sub-contracted by Seafire Prime Contractor, Westland, to convert 118 Spitfire V into Seafire Ib, and to assemble 300 Seafire III, 184 Mk.XV and 20 Mk.XVII. As a Civilian Repair Organisation contractor COA did Seafires and Typhoons at Eastleigh and at Sir Hugo's Marwell Hall estate. Hudson and US FAA types were handled at Edzell, Macmerry and Silloth.
In 1936-38 when Air Ministry imposed "sub-contracting" (today, second-sourcing) on the "Ring" of Design teams, the agreement had been that these production cuckoo interlopers would be ejected in Peace. Minister Stafford Cripps reneged on that in 1944 by funding the move of W.E.W.Petter from Westland to English Electric to work on Folland Fo.117A and taking his sketches which became Canberra. He chose not to be a serial cheat, so Airspeed was taken over by DH, General by Blackburn, Heston Aircraft closed, Brush/Hills/Martin-Baker/Parnall/Redwing did bits and/or non-Aero. Miles and COA tried to stay in Aero-design; Miles won Brabazon Committee Type V (to be VA, M.60 Marathon) because Cripps stretched their (Phillips & Powis) trainer design pedigree (and Lady Isobel Cripps was entranced with Blossom Miles). Sir Hugo lacked any such attribute; he chose to fund Concordia and extracted some interest from BEAC...just as ghastly penury descended on UK. BEAC was lumbered with Interim Brabazon Type II, VC1 Viking as, despite having prejudiced Defence of the Realm with Warwick and Windsor, Vickers was a Ring member with clout. US chose to dispose of C-47s in theatre at what-they-could-get as scrap. Basta! His Eastleigh premises passed in 1947 to Cierva, later to Ford.
M.60, M.73 (to be HPR.7 Leonides-Herald), CASA Azor and Saab Scania were similarly blighted at market by Dak.