This one was a bit cryptic but the connection was "Match", as in a football match taking place. The match referred to is one of the greatest inventions of all time. for when struck it gives slight but immediate light, heat and power, but when applied to combustible objects this is increased - even just when applied to a pile of kindling it gives fire, giving light and heat, and if that kindling is inside a railway engine it also provides locomotion.
This set is unusual because the first fifty are footballers in action, but cards 51-100 are head shot portraits of footballers. That leads collectors to think that the set was issued in two halves, but there is no evidence that this was the case, save the fact that the London Cigarette Card Company catalogue for 1950 does split it, but probably because they sold more of the portraits than the action cards, so could price them up differently, 9d each and 50/- a set for the action shots, as opposed to 1/3d each or 80/- a set for the portraits. Looking at them I am more interested by the action, so I am unsure why they were less popular.
In any event, there is a precedent, as Gallaher habitually issued sets of a hundred cards - indeed in the same year as this red backed set was issued, 1925, they issued "Famous Footballers", with green backs, as a set of a hundred cards. This was followed in 1926 by a set with the same title but brown backs and only fifty cards. Their other football set "Footballers in Action" was blue backed, and again only fifty cards, but we can be sure it was not intended as a combination because it did not appear until 1928.
All the above sets were printed by Tillotsons Ltd of Bolton.