Need help! Identification Mk2 N°2C

Morning everyone,
I ask your help to identify this helmet and receive some information about its manufacturer, that is unknown to me.
I’ve been watching it for some time, and then I decided to take it because I was curious about his mark on the shell, and wanted to study it better.
It looks like a common Mk2 No. 2C, but it is very well constructed, because the surface looks perfectly smooth, unlike the JSS examples where the pressure signs are visible; the three holes are on both sides, as in the BMB examples.
The shell is magnetic while the chinstrap springs is not; it is marked under the flap, to one side with the "001 1 1940", to other side with the name "ELCOCK" which I think is the manufacturer.
Unlike the JSS and BMB examples I have in the collection, it uses a Mk1 Army liner with acceptance stamp and marked "VERO 1938", size 6-3/4.
The frontal logo, unknown to me, makes me think it belonged to a British factory civilian worker.
I also take the opportunity to ask you a question about the correct classification:
- Is a helmet used by civilian workers to be considered a "Home Front", or is this term reserved only to examples used by governmental organizations?
I thank you in advance.

Regards
Roberto

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