On E.Elliot, here's an extract from the site link given below. Seem to have been through various collaborations and mergers. Viv.
"The camera body was made in the Midlands by E Elliott Ltd, (Edwin Elliott) a well established Bakelite moulder in Birmingham, and the lens was made by a subsidiary of Elliott's, BOLCo, the British Optical Lens Company. On 23rd May 1936, a private limited company was formed to acquire the two companies (E. Elliott and The British Optical Lens Company) from Edwin Elliott. BOLCo became a wholly owned subsidiary of E. Elliott Limited and Edwin Elliott became Chairman and MD of the new Company.
Although produced mainly in black, the VP Twin camera was given a facelift (quite literally) in the early 1950s by fitting a metal plate to the front with the BOLCo name and 'L-Yacht' trademark ('L' in a Yacht = Elliott) proudly displayed (see above). Another famous British camera manufacturer joined the VP Twin story in the 1950s when the VP Twin was marketed by K G Corfield Ltd both in the UK and abroad. This collaboration came about as a result of Edwin Elliott having provided financial backing for Kenneth Corfield to develop the Lumimeter (enlarging exposure meter, late 1940s) and subsequently his range of Periflex cameras (from spring 1953) The most important aspect of this collaboration was the work of Frederick Archenhold, the chief optical engineer at BOLCo, who designed and led the manufacture of the lens elements for the 50mm f/3.5 Lumar (1953), 50mm f/3.5 Lumar-X (1955) and 100mm f/4 Lumar (1957) and 150mm Lumar lenses."
Extract taken from this link here. https://www.photomemorabilia.co.uk/My_First.html
"The camera body was made in the Midlands by E Elliott Ltd, (Edwin Elliott) a well established Bakelite moulder in Birmingham, and the lens was made by a subsidiary of Elliott's, BOLCo, the British Optical Lens Company. On 23rd May 1936, a private limited company was formed to acquire the two companies (E. Elliott and The British Optical Lens Company) from Edwin Elliott. BOLCo became a wholly owned subsidiary of E. Elliott Limited and Edwin Elliott became Chairman and MD of the new Company.
Although produced mainly in black, the VP Twin camera was given a facelift (quite literally) in the early 1950s by fitting a metal plate to the front with the BOLCo name and 'L-Yacht' trademark ('L' in a Yacht = Elliott) proudly displayed (see above). Another famous British camera manufacturer joined the VP Twin story in the 1950s when the VP Twin was marketed by K G Corfield Ltd both in the UK and abroad. This collaboration came about as a result of Edwin Elliott having provided financial backing for Kenneth Corfield to develop the Lumimeter (enlarging exposure meter, late 1940s) and subsequently his range of Periflex cameras (from spring 1953) The most important aspect of this collaboration was the work of Frederick Archenhold, the chief optical engineer at BOLCo, who designed and led the manufacture of the lens elements for the 50mm f/3.5 Lumar (1953), 50mm f/3.5 Lumar-X (1955) and 100mm f/4 Lumar (1957) and 150mm Lumar lenses."
Extract taken from this link here. https://www.photomemorabilia.co.uk/My_First.html