Abi and William Richards of Parkend in the Forest of Dean, taken in 1916, William died in 1921 as a result of gas poisoning during service in the First World War.
The back of the card says "To Gnr W J Richards, 1/1st Highland Fife Heavy Battery Th Gej ?B E M?. With the fondest of love from his alf brother and sisters W & A Richards Brookvale Parkend Nr Lydney Glo

This photo taken by F N Jones of Coleford in 1917 shows Abi Richards, William Richards (right) and Wilfred Richards (left). Probably taken in Parkend.

Thanks to the anonymous person who added (May 2007): "...: a slight correction to the year. The small war Service chevrons, on right forearm, were not introduced until early 1918".