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Harrisons and Crosfield (Borneo) Limited was registered in 1918 as a subsidiary company of Harrisons and Crosfield Limited (CLC/B/112). It acquired the business of Messrs Darby and Company in British North Borneo. The Company exported Borneo produce including timber, rattan, copra, and imported general merchandise. It also acted as shipping and insurance agents. It had offices in Sandakan, Jesselton (Kota Kinabalu) and Labuan. Harrisons and Crosfield (Borneo) acted as managers of Sandakan Ice and Aerated Water Company Limited and Sabah Steamship Company Limited.
In 1959 Harrisons and Crosfield Limited transferred its shares in Harrisons and Crosfield (Borneo) Limited to Harrisons and Crosfield (Holdings) Limited (CLC/B/112-068), so that it could be qualified as an overseas trade corporation. From 1963 it was known as Harrisons and Crosfield (Sabah) Limited. In 1990 Harrisons and Crosfield Limited sold its holding as part of its general trading division.
For historical notes on Harrisons and Crosfield Ltd's shareholdings in the Company see CLC/B/112/MS37392. For staff lists see CLC/B/112/MS37340-1.