From the marks I would think British made, first half of 20th century, say 1920s -1950s. I have checked the on-line lists of British silver plate makers but there is nothing similar I can find. You do not say how long the spoon is but for a soup ladle it would need to be around 30cms long or more. If it is more like 12-13 cms it is probably a cream ladle. If it is in excellent unworn condition, as a soup ladle it may be worth $15-20 IMO, and it would not really make any difference who the mystery manufacturer was.
