Lovely little set for one to enjoy their tea or coffee.
When I purchased this set, long ago, I was told that it was R.S. Prussia. I've not been able to verify that.
It is incised # 438 on the bottom, along with some other little incised marks, none that I can make out!
The tray measures 8" x 7"
The coffee / tea pot 5"
Sugar and Cream 3"
The cup has a crack and is 2-1/4"
The saucer has a small under-rim flake and measures 4"
I think you can tell by the pictures that the gold is worn on this set.
Please click on the big picture, you can get an even larger image to view condition and all the details.