This is a picture of a Steam Engine and a Steam Roller in a field somewhere, with a group of people in conversation next to the vehicles. The Steam Engine has number BE 7638 written on the front, and that information allowed me to find some information about the engine on this page. It seems the engine was manufactured in 1909 and was certainly still around in 2005, when the pictures on the linked page were taken.
As to the date and location of the picture here on found-film, I'm not sure of either although the clothes being worn by the people in the picture suggest sometime in probably the 1970s.