I forgot about Fredericks (Vol 2), p537, he quotes 1 Jan 43 as the date the numbers 135, 136, 137 were allocated to batteries.
With few exceptions he shows the date of change from P Q and R to numbered batteries for 166 to 194 Fd Regts as 1 Jan 43.
Change from A B C to P Q R is stated as 11 Mar 42, but these (and the above) are probably the effective dates of the WO Letter, rather than actual.
Keith
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