I found a very corroded silverplate teaspoon while metal detecting yesterday. It has a plain and basic design. I struggled to read the makers mark but after a lot of fine cleaning it is now readable as "H.M.S. & CO". There is a crescent shape containing "BEST QUALITY". I have made a composite of the marks using an endoscope.
I have looked on various ID websites, including this one, but without success. Unfortunately, searching with H.M.S. mainly returns naval links. I know the item has no value but I would greatly appreciate any help in determining the manufacturer.