Solved - it's a R.O.F.B. However, the following ramblings show just how far one can be led astray….
Falling into non of the more common categories associated with watch and clockmaker's lathes as defined by their type of bed - Geneva, WW (Webster Whitcombe) and the less common triangular and bevel-topped types - this little lathe appears to have a headstock spindle that runs in ball races.
There is a chance that it might be an early version of the English IME, certain styling clues - especially the shape of the headstock bearings and their knurled dust ring covers - leading to this tentative opinion. However, certain elements of older Andra & Zwingenberger watchmaker's lathes are also somewhat similar, including the bed, the front elevation profile of the headstock, the use of various bevelled faces and the knurled wheel on the front face of the tailstock - the latter found below and behind the same component on other models from different eras.
One advanced feature of this lathe - first found on this class of machine during the late 1940s - is the use of an integrated support plate, complete with a motor mount and built-in switchgear. Examples of this trend towards greater neatness of construction can be seen in contemporary lathes from Leinen, some models by Pultra, the previously-mentioned IME Company - and the rather special Boley F1