Can anyone identify old 1806 half penny counterstamped

Hi Does anyone know the origins of this? Please could someone identify and value Many Thanks Gary

 Nobody would know the origins, as it was (some time in the 

last 200 years) privately made - by skillfully removing all of the 

reverse except for the A B letters remaining. 

 Such items are known as ‘love tokens’ and there are topics on here. 

Example: https://en.numista.com/forum/topic156196.html 

where most are engraved whereas yours is as explained.