During the 1960's a number of the smaller, specialist, British motorcycle manufacturers benefited from the option of being able to sell their products in "kit" form, which enabled their customers to avoid paying purchase tax on the machine.
The well known Gloucestershire based Cotton concern was one of the manufacturers that benefited from the concession. The company offered an extensive range of Villiers powered machines throughout the sixties, ranging from 197cc lightweight "commuters", to, in the latter half of the decade, "Starmaker" powered competition models in trials, road racing and scrambles form, together with trials and scrambles models powered by slightly less "exotic" Villiers units.. Unfortunately for Cotton the beneficial rule concerning purchase tax ended during 1968 and was compounded by Villiers decision to cease engine production, the two events conspiring to halt production for the remainder of the decade.

This example of the 37A Trials model was purchased in kit form during 1968 and has remained in the same family's ownership since. The 37A Trials model had been introduced during 1967 as a replacement for the 250 Trials previously listed and featured a new lightweight frame in addition to the 37A power unit in place of the previous models 32A unit. Although offered as standard with leading link forks, Metal Profile telescopic items, as fitted to this example, were available as an option.
Image and description kindly supplied by H&H Classic Auctions