With regard to the factory record for engine KM23 141, it looks to me as if the dealer was "Boyer" Bromley. Later run by Stan Shenton and linked to the Boyer-Bransden ignition system.
Engine No. JM23 837 was one of a number despatched in March 1938 to BSA Copenhagen. The sheer number being sent to a small country like Denmark during 1938/1939 makes me wonder if it was a back-door to the German market in the face of trade restrictions.