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Help with an item please

Can anyone help with this item please. What is it, who do the hallamrks belong to, date and value if possible. Thanks

Although I don’t recognise this combination of marks I’m pretty sure it’s Francis Howard Ltd of Sheffield. Note that this is not a silver mark so the item is probably, at best, electroplate. It appears to be a sugar bowl with handle, most likely part of a tea service with teapot and creamer. Date is 20th century and value, unfortunately, is minimal.