Shell looks to be Poplar to me and in a similar style as a Tromsa shell but it isn't exact. Tromsa shells were unvarying in their consistent production style. This has the same style and I think ingredients but the dimensions are different-----however the raw materials could have been sourced from the same supplier. The ply really does look like the same rough stuff used by Tromsa.
The wrap seems similar to one that I have on a Sonor floor tom from the late 60's. ----a kind of Butterscotch swirl but then all German companies and companies from most other European countries sourced their wrap from the same factory(s)-----let's say as is the case today----there were limited choices.
I would bet that the lug mounting screws are metric.
Georges suggestion of , Morutto has some merit. They had cast aluminum lugs and hex t-rods. Pre -Meazzi Italian drums from the early post war era.
The funny thing is , I think I have seen those lugs somewhere before and the connection vaguely goes to Holland------Royal or Triumph? Tromsa also produced drums for Concorde and King's-----perhaps an early version of one of those?
Or possibly some long lost small company that never got their feet off of the ground.
I have come across 2 (I own one) marching snares, in the past 2 years badged Wiley. I have never otherwise heard of them but the badge on mine is cast, so it wasn't likely a kitchen table operation. The funny thing about them is, that the lugs look like Premier lugs, the shell looks British but the hoops look German and the mufflers and strainers on both are Tromsa(one normal and the other parallel) and they were both sold on German ebay. There are a lot of mystery drums out there-----perhaps this one too is a hybrid, made up of parts from several willing suppliers?
