According to The Goulding Album (which I got several years ago with signatures of Dot Robinson and Earl Robinson, the heirs of James Goulding, founder of Goulding Sidecar factory) the first sidecars with this name were created in 1910 in Australia.
By 1917 the Goulding sidecars were being manufactured as full scale business in Richmond, suburb of Melbourne. Within a few years hundreds of units monthly were being produced.

In 1921 owner started business in America but still Goulding sidecars remained strong product in Australia and New Zealand throughout 20's and 30's. By 1923 Jim Goulding has his own factory in Milwaukee.

Goulding produced set-ups for the Harley, the Indian, the Excelsior, the Henderson and  the Ace. Then he changed location of his factory to Saginaw, Michigan. Over the years he did designed a special outfit for Indian Scout, and also made chassis for the 45 Harley models.
This LS chassis was produced during most of the life HD 45 model from 1929 thru 40's. The bodies were made by the Abresch Company of Miwaukee based on Jim Goulding specification based on Goulding Comfort sidecar.
Goulding sidecars in 20's were sold for about 150$ which seems to be expencive. According to Bruce Palmer III between 1929 and 1952 the 45 HD sidecar body build by Abresch under contract by The Goulding Manufacturing Company of Saginaw was attached to the Goulding chassis and sold under contract back to Harley Davidson or separately to Goulding dealers.
The door (left or right depending on the side of the motorcycle the car was for) in the LS (litecar chassis) was used through at least 1942.
What is important only the US produced Goulding LS model was Harley Davidson's official 45 sidecar.
Three types of the Goulding 45 sidecar body were used between 1929-52:

• Type A with left side passenger door for lefthand sidecars,

• Type B with right side passenger door for righthand sidecars,

• Type C with no doors.

My high quality steel replica of the Goulding LS 29 sidecar is manufactured in various models, left or right chassis, two wheel sizes, two types of mudquards and different upholstery. Also spare wheel mount, never attached to original sidecar is availible. I could also deliver various sets of mounts for different vintage motorcycles;  the 45 HD WL, RL, D, big HD like U, UL,   the Indians Scout 101 and Four, Hendersons, ACEs.