"The piece issued by Hooper Struve's Mineral Waters is number 22.304 in  J. Gavin Scott's
"British Countermarks on Copper & Bronze Coins".  The others listed in his book are:-
 
  22.301 Alexandra Theatre,
  22.302 A.J. Branch Foresters,
  22.303 Crockers,
  22.3 Locarno Dance Hall,
  22.306A Smith Typewriter,
  22.306B Smith Remington Typewriter (all from London),
 
  35.301 Sherry's of Brighton and 120.301 Chelsea Hotel in Jersey.
 
They were listed in the book because they were a way of advertising using current coins
without breaking the law. By the time they were issued countermarking coins had been
made illegal.
 
There are quite a few more British ones that have turned up since the book was published.
 
Those known for Scotland include:
 
  Palais-de-Dance, Fountainbridge, Edinburgh
  Poole's Synod Hall, Edinburgh
  Locarno Dance Hall, Sauchiehall Street, Glasgow
  Locarno Dance Hall, Sauchiehall Street, Glasgow (Gala Week)
  McMillan, Greenock (32mm)
 
I would be pleased to hear of any other Scottish ones."