B & S

 An independent Reggae label. it was run by Philroy Matthias and David Tyrone, in association with Venture Records, and was active in 1978.  The catalogue numbers suggest that it issued at least ten singles while it lasted, but the earliest number found is BS-1010 and the latest BS-1011, so I suspect that the series started and ended there. Distributed By B & S Records. Thanks to Robert Lyons For The Info.

76 Walker Paulette I Will B & S BS 1010
76 Aurora York Don'T It Make My Brown Eyes Blue B & S BS 1011