Many of these "railways" existed only in name; they were included on the list at the time of the Railways Act in order to legally qualify each line's position.
^ abcdefghijKennedy, Andrew (December 2022). "The Grouping 100 years on". Steam Days. No. 400. Horncastle: Mortons Media. p. 16. ISSN0269-0020.
^ abcdLarkin, Edgar J. (1992). "Appendix II: railway companies amalgamated to form the four main-line companies in 1923". An illustrated history of British railways' workshops: locomotive, carriage and wagon building and maintenance, from 1825 to the present day. Sparkford: Oxford Publishing Company. p. 175. ISBN0-8609-3503-5.