Lowry painted these steps, which are just round the corner from my house in Middleton, Manchester. The building at the top of the steps has now been demolished but was Morton St Methodist Church. The steps are still going strong though!
One thing about the painting of The Middleton Steps is that Lowry has painted what seems to be a cemetery on the left of the picture but I seem to recall there being houses in that location when I was a boy. Must ask my neighbour. He's 93 and lived here all his life.
This is an extract from the 1960 Ordnance Survey map of the area. No cemetary next to steps. I think he borrowed it from the church at the other side of Morton St.
https://ibb.co/yQTFrp2