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Percy Edwin Ludgate (1883–1922) is notable as the second person to publish a design for an Analytical Machine, the first after Babbage's "Analytical Engine." We outline the initial results of the first new investigation into the work and life of Percy Ludgate since Randell's papers of nearly 50 years ago and nearly 100 years after Ludgate's death. First, we examine the principles of his machine and how it was constructed and worked. Second, we outline his life. We present a range of new material, including two significant discoveries, one concerning Ludgate's machine and the other his family. [ABSTRACT FROM AUTHOR]