It is Mr Swindley's birthday and every year a heavy parcel arrives from Great Aunt Ellen - a squashed birthday cake. A quick pay-day whip-round results in enough for the perfect birthday treat for the popular Assistant Manager - a set of Pablo Casals records. Ernest Parbold springs his own anniversary surprise as the day of Swindley's birthday also marks Parbold's twentieth year with the firm and he modestly tells Swindley that he expects a present too. Knowing that he has no chance to get enough money for the unpopular manager for the staff, Swindley's solution is to pretend to Parbold that the records are his gift from the staff. Being more of an Eartha Kitt fan, Parbold 'generously' donates his records back to Swindley, telling him that he's satisfied as it's the thought that counts.