Mersey Records was a DIY label. being of the same sort of plain design that was used by so many DIY labels.  A tribute song to Liverpool Football Club, 'Liverpool's The Greatest' by Rig Mallows Trio is the only record on the label, There is no date on that single, but a Norwegian site dedicated to the football club says that it dates from the 1970s.  As can be seen on the scan, there is no catalogue number on it, either, the matrix number in the run-off is WO-2100. Distributed By Mersey Records. Thanks to Robert Lyons For The Info.

72 Rig Mallow's Trio Liverpool's The Greatest MERSEY WO 2100