Wigan Album

I would guess at it being close to the railway line

Judging by the height of the bridge & the wing walls, I'd say that this is looking north in the Worsley Mesnes area, the railway is the L&YR's 'Pemberton Loop' (Wigan avoiding line), AKA the switchback, that ran from Hindley No3 Junction to Pemberton Junction... (Closed to all traffic Monday 14th July 1969).
The chimney is part of the complex of Worsley Mesnes colliery.... modern side by side then & now map references for your info is ..... maps.nls.uk/geo/explore/side-by-side/#zoom=16.1&lat=53.53106&lon=-2.64560&layers=168&right=ESRIWorld

Smithy Brook comes in from the left here and turns north, under the railway and straight to the chimney. The next bridge, just to the right is over Poolstock Lane. The two young girls are probably from Marsh Street or Holt Street.