My late Father had an earlier version.

The Great War lyrics to 'Colonel Bogey' seemed to consist of "Bollocks! - And the same to you" in various forms.

In the run up to WW2, my father learned a lyric to the intro which ran:
"Don't claw his eyes out Maggie
"Wait 'til you get him into bed
"Then claw his..."

Which then ran into the usual
"Bollocks! - And the same to you"

Perhaps 'Maggie' was the reason that "Hitler Has Only Got One Ball..."

Tom.

By the bye, I learned HHGOB with Goering as the second line subject, too.