Do we ever find these things - unidentified Villiers-engined bikes that don't quite fit with a British manufacturer? I suppose we've seen their rusty and bent frames at a swap meet somewhere and just shrugged. From the list we've seen survivors from Acme, Malvern Star, Utility (albeit JAP powered) and Waratah, so I guess that's not bad.
Probing a little deeper into the 1930s, I did find a 1935 advert from Elliotts Garage in Adelaide for the "Elliott Villiers Motor Cycle". Just what form it took I don't know (maybe a rebadged Sun product), but it does confirm my thought that Elliotts were offered at times in the 1930s.
Cheers
Leon
Acme
Barb (autocycle)
B&W
Elliott
Essex
Malvern Star (autocycle)
New Era
Page (said to be Townsville, Queensland - more info needed)
Simplex
Star
Utility
Waratah