Charles H Roe was a Yorkshire coachbuilding company. It was for most of its life based at Crossgates Carriage Works, in Leeds. In 1947 it was taken over by Park Royal Vehicles. Two years later, along with its parent, it became part of Associated Commercial Vehicles (ACV) in 1949, which was merged with Leyland Motors in 1962. In 1965, 30% of Park Royal and Roe's shares were exchanged by Leyland Motor Corporation for shares in Bristol Commercial Vehicles and Eastern Coach Works held by the Transport Holding Company (THC). Later the THC was succeeded by the National Bus Company (NBC) and Park Royal Vehicles, Charles H Roe, Bristol Commercial Vehicles, Eastern Coach Works and Leyland National Limited became subsidiaries of a new company Bus Manufacturers Holdings, 50% owned by British Leyland