Hi Liz
If you google "Rochdales Observer's tribute to Gracie Fields " , it appears to be historic info from a Manchester newspaper , it claims she worked at J & J Walkers Mill in Woodbine Street. Other sites indicate that there were 38 mills in Rochdale in the 1920's. If you google J & J Walker mill Rochdale , you get a site with a listing of mills in 1891 , there seems to be thousands !!! but the Walker mill seems to be J & G, not sure if this is the same one. Good luck
David Dwyer
Sydney , NSW