I'd say it's a Howard right enough, after looking around at pics on the Web. Doesn't quite look to be a Gem though - those are a big,
heavy [around 300kg] machine.
A Bullfinch, or its successor the H200, look likely candidates. With the optional wheel weights!
Have a look at some pics at
http://howardgem.webs.comOther good Howard sites:
http://www.howardregister.com http://www.howard-rotavator-spares.com/manuals.phpOnline viewable parts list at
https://www.yumpu.com/fr/document/view/11297597/bullfinch-h200-parts-listpdf Manual and parts list for the very similar UK Model 200 is at
http://www.allotment-garden.org/rotovator/If the gearboxes/shafts are all OK, it may not be worth spending much time on the Villiers. About a 3.5hp Briggs or Honda/Chonda would suit it.