It is one of the few sites that is exactly where it is recorded as being - fooled me, they are normally about 200 yds away, I found it when I was looking for simething else ....
From eastham go down rivacre road nearly 200 yards(just past the hotel thing), there is a field gate on the left to a slightly overgrown treelined drive with more gates, down there nearly 100 yards, pillbox is on the corner of field.
This driveway appears to be the end of a railway line that linked up all the hootn/ellesmere port front lands. Part of it was used for the M53