This plain little paperback of about 50 pages is one of the most boring, but useful, volumes for the study of the British army in WW 1. The only real 'text' is a three page introduction that shows that the author had medal collectors and medal researchers in mind when he produced the book. Yet many of those who consult it will have other motives - as it is useful for genealogy, regimental history, and a variety of more general purposes. The main body is a straightforward listing of what units existed, and where they went abroad. The content is generally accurate, though I cannot pretend to have tested the information in all particulars.
The most useful comparator for 'Locations' is Brigadier EA James 'British Regiments 1914-1918'. James' book is superior in most departments being a hard back of greater length and generally greater depth with more appendicies of useful data - yet Gould's 'Locations' does score in some areas. It is handy to carry around, has a couple of pages of data on the Machine Gun Corps, and some snippets on casualties in especially notable actions.
Conclusion ? Recommended research tool - inferior to James, but not identical in scope. Particularly useful as a ready reference 'on the move'.