Seen here at Scarborough in 1899 with the fishing fleet,she was built in 1866

I can only find one "FRIENDS" in the 1899 and 1900 MNL and she is 1861 Built.

FRIENDS
Registered Newcastle 1880, Built of Wood at South Shields in 1861.
75.6 x 15.1 x 7.9 ft.
16 Net. 50 Gross.
25 bhp. Paddle Tug.
Owner.
Wm Cross.
Tulip Cottage, Edwards Gardens, South Benwell, Newcastle upon Tyne.

Tis the 1861 Tug. The 1866 was lost in 1898.
Copy from Dave's Site..........

Name: FRIENDS
Launched:
Completed: 1866
Builder: Andrew Woodhouse, South Shields
Yard Number:
Dimensions: 75grt, 15nrt, 85.3 x 17.0 x 8.9ft
Engines: L1cyl, 33nhp
Engines By: William Scott, North Shields
Propulsion: Paddle
Construction: Wood
Reg Number: 56107

History:
1866 Robert Mann, George Legg, George Legg Jr & James Thorp, South Shields
1889 George Legg & James Thorp, South Shields
1890 James Thorp, South Shields
1891 Robert Mann & John Wardle, South Shields
1892 John Stoker, North Shields
1893 John & John Bell Stoker, North Shields
1895 Mary & John Bell Stoker, North Shields
1898 Sank

Comments: 25/10/1898: Lost at Souter Point after collision with ss ST ERIK


http://www.tynetugs.co.uk/friends1861.html

Link above for the 1861 Version!