1923 Newton, built for the 1923 200 mile Brooklands race, but failed to start the race.
According to discussions in PreWarCar the Ceirano bit was added in 1925 when Newton became importer for Ceirano cars.
Yes - the point is yours.
Noel Newton had travelled to Italy to start discussion with Ceirano about working together on road cars, and came back having commissioned 3 cars for this race, although only 2 were completed. They had oil surge problems on the banking and didn't start the race.
By coincidence, I am reading the May 1964 issue of Motor Sport magazine, and in it Bill Boddy advises us that this car had been found in a shed, still on beaded-edge tyres. He calls it a Newton-Ceirano but WB was prone to gaffes, although he wouldn't admit to them. It's called a Newton-Ceirano extensively on the internet, but another member of AP has contacted me to advise me that the restorer and owner calls it a Newton. As you point out, the business tie-in with Ceirano was a few years later.
It's like saying an Austin-Healey 3000 is a Jensen. Sorry to be in pedantic mode.......