Unknown wheels

A very good point Roland. I will pass that on to my friend.

The wheels could be from a Scripps Booth which were sold in Canada.

Those wheels are typical Britisch in the therties, probably manufactured by Rubbery Owen.
They are to wide for an Austin Seven.
Three of the six holes are adapted to allow turning of the wheel and take away of the wheel without completely unscrew the nuts ( a typical feature for Austi Seven with only three studs ). The execution as presented can not work for a hub with six studs. It can be a transformation of an Austin Ten to an Austin Seven to abtain larger tyres.

Many thanks James for your comments. I have just spoken to my friend in Canada and he says they way the hubs of these wheels and their general condition suggest that the various holes are all ex-factory and original.

An interesting thought Juri, I have never actually seen any Austin 7/Rosengart wheels but had always assumed they were identical. Perhaps one of prewarcar's other readers may have a photograph of a Rosengart wheel?

Thank you both. I will keep searching.

Looks to Rosengart to me , Rosengart build Austin 7 in License around 1930 but with differences like 6 wheels nuts instead of 3.

These look like pre war Morris Minor wheels circa 1931. However they appear to have been drilled with three extra stud holes, possibly to fit an Austin 7 axle.