Need help with symbol on spoon

British Silver Reading Silver Hallmarks
1

Hi, this spoon says HEP ж unknown symbol, ц 40k. Does anyone know what the middle symbol is, or what it stands for? Also any additional information on this spoon is most welcome!

I believe the ж and ц are part of the Cyrillic alphabet, possibly Russian. Here are the pics.
hep_long.gif
hep.gif

2

I just found this pic.

If you would turn that middle image upside down, it would be pretty close to matching the unknown symbol on the spoon. What do you think?

[url]http://www.silvercollection.it/161HANAU.jpg[/url]