Sheffield Silver Plate Mark

Hello everyone - my first post!

I have some lovely silverplate cake forks with a baffling mark! It looks like S.E & S but I cannot find anything to identify it. It is a Sheffield mark. Can any of you clever souls help please?
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I agree that it looks like SE&S. Unfortunately I can’t find it listed in any of my usual resources. There are still many unidentified electroplaters’ marks and I suspect that this will be one of them.

Thank you.