This is an old piece, stitched sometime in the 1990s.
The ABC and border came from a book by Better Homes and Gardens called "Cross Stitcher's Big Book of Alphabets and Borders". And yes, it does exactly what it says on the tin!! I have used this book alot.
I centralised the alphabet and changed the shape behind the L to another skull rather than a beige paper bag with a white thing sticking out the top. The finished framed piece now lives in the Large Boy's room.