Welcome to Tnet. Good old spoon.
It’s one of a multitude of marks used by John Yates of Birmingham, England. The company was established in 1780 at 37-38 Colehill Street and later (c. 1852) listed as John Yates & Sons. That’s one of their earlier marks though, with ‘JOHN’ spelled as ‘IOHN’ and no reference to “& S” for “& Sons”. It will be base metal, likely as either one of the white metal silver substitutes, or plated, depending on the date.
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Could we see the entire handle please, all the way from the terminal to the bowl? It’s a ‘fiddleback’ handle which could be pre-1800, but there are other features of such handles which can help to narrow down the date and could put it post 1800.