So many features of this spoon show it is from the Channel Islands: the engraving, the five letter monogram and the skeleton drop heal. This example was made in Jersey by well known silversmith, Jean Le Gallais. It would date to around 1840-60. Monogrammed 'SERMS'. In good overall condition, there is some wear to the bowl and a small ding.
Clearly stamped 'JLG', Crown, 'J'.
It measures 21.5cm long and weighs 49 grams.