Not sure if these are Scottish provincial marks or not, I have searched, but have been unable to find a match on the maker anywhere, Makers mark is either MR or MP (more likely I think).
The thistle mark is not typical of Edinburgh's thistle mark. The item is a spoon.
Cheers Trev, always good to get another's opinion when unsure. Just wasn't sure if the thistle punch was Edinburgh or not, as it was the standard thistle mark I have seen previously. I didn't find the maker mark looking under Edinburgh. I'll keep searching.