Thanks for your rapid responses and obvious knowledge of these machines.
I've had the mower for a couple of weeks and have dismantled it, taking lots of photos along the way, though unfortunately, not one of the complete machine frown
I've rebuilt many B&S engines over the years and have stripped this one - it is in quite good condition and will rebuild without any problems.
However, my experience with SB mowers is limited to watching my Uncle mow when I was a kid, so I'll need your kind guidance and assistance.
I've attached various photos of the bits of the mower that may assist in identification.
Chris

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Shed troglodyte

2HP Kirby-Tecumseh Scott Bonnar 45 (14" cylinder)
2HP Briggs & Stratton Morrison 350BD (14" cylinder)
3HP Briggs & Stratton Rover (17" rotary)