The company name is Luton Aircraft Ltd.

-It was founded in 1935 to manufacture ultralight aircraft. In 1938 it bought the rights for building the Anzani inverted 2-cylinder V engine that had a power output of 35 HP.

-The single ignition was modified to double, and rolling bearings were placed in the rocker arm shafts.

"British-Luton Anzani"

From appendix 9: When British Anzani ceased in 1938, Luton Aircraft continued with the name, becoming the owner, but with a two-cylinder V engine that had eight valves in each cylinder head.

-The engine in the main text is an inverted V. But now we have found photos of an upright V-engine that is water cooled and maybe it was not for aviation. We suppose it was for the automobile industry etc.

"British Luton Anzani upright V engine"

-Interestingly the sources of these documents assimilate this engine simply with British Anzani and they do not indicate if it was manufactured by British Anzani or British Luton Anzani.

"V-2 engine parts"

"Water-cooled British/Luton V2 engine"