GH&S was the brand name of George Houghton & Sons. George Houghton established his Reliance factory in Birmingham in 1888 where he made a range of banjos, banjoleles and banjo-madolins. As well as selling GH&S and Reliance branded instruments George Houghton & Sons also made instruments for other companies which were sold under other brand names across the UK and British Empire. The Birmingham factory closed in 1962 but some of the staff relocated to Kent to make banjos under the Dallas brand name.
Source: Lardy's Ukulele database - GH&S (14 July 2017)