Sorry, I can really help as to who made the machine. It is indeed very much like the other "Valley" machine. Missing some parts, like the spool pin that folds over in the middle of the arm. I'm guessing that it was imported from a German manufacturer. I'm basing that opinion on a German machine that has a similar stitch length lever that I have.
Thank you for the pictures.
Janey - Neat people never make the exciting discoveries I do.