Mine is nearly identical to yours and it has "G. LUKE MELBOURNE" and I believe the "K" didn't get fully impressed, the "G" is more notable yet it is lightly impressed...just heavier than the K. My pin is just a few posts above this post.
IMO, the pattern of anchor with the separately applied fouled chain was used early on by several manufacturers. Perhaps this was the initial design when WW2 started and many used it prior to making their own particular designs? Was it something one manufacturer produced and then marketed it to others...unknown to me.
I would tend to agree, based on the hardware shown, it is probably an item produced or assembled by J.R. Gaunt of London, England. If you compare the mounting hardware with the examples of different insignia in the J.R. Gaunt section on "hallmarks", I think you'll agree.
I would also suggest looking into the Australian manufacturer's Wallace Bishop, of Brisbane, Australia and K.G. Luke as they used similar hardware. Any source details you can share?
Hope that helps some.
Edited by 67Rally, 15 January 2018 - 08:43 PM.