OK my friends have resolved it.
Alexander III first coinage penny , maybe class 7 .the legend is reversed Walter on Ber(wick)
info.... Retrograde coins are those with inscriptions, often the reverse legend, that are written backward or mirrored, making the text read from right to left instead of left to right. This feature is considered an interesting numismatic rarity and is sometimes found on coins from various periods and regions, such as ancient Greece, medieval England, and Scotland.
Retrograde" in this context likely refers to coins with the text appearing backwards or reversed on the reverse (or "tails") side of the coin. Alexander III, the King of Scots, reigned from 1249 to 1286 and his coinage, including sterling coins, featured various mints and styles. Some of these coins, particularly those from the Berwick mint, have legends (the inscription on the coin) that were printed in a retrograde style.