A difficult overstrike

[westcott]

This is a real challenge and I must fess up that I have already sent the item to Birmingham Assay and they wouldn't pass an opinion, but I still want to know - sorry folks.
graham

[Granmaa]

I'm not sure if this will be of any help, but I've seen a few silver plate, pewter and sterling spoons marked with W.A.P.W often ending with a copyright sign; I've seen it attributed to Wales Association of Pewter Works.
Pure speculation of course, but if they had changed their company name to maybe Welsh Pewter Co then they might re-stamp any items they had made.

Miles