Matilda has been caught shoplifting old lady's knickers at FancyPants on the High Street, an old-fashioned nightwear and lingerie store run by the formidable Mr Birch. He calls the police, and when Officer Iceni arrives, it becomes clear that she is a family friend and used to babysit Matilda. Officer Iceni attempts, as an experienced mediator, to calm the situation and offer an alternative to taking Matilda to the station and booking her. Mr Birch and the Policewoman discuss alternatives while Matilda is told to wait, hands on head.

To Matilda's embarrassment, they agree that the ...

Matilda has been caught shoplifting old lady's knickers at FancyPants on the High Street, an old-fashioned nightwear and lingerie store run by the formidable Mr Birch. He calls the police, and when Officer Iceni arrives, it becomes clear that she is a family friend and used to babysit Matilda. Officer Iceni attempts, as an experienced mediator, to calm the situation and offer an alternative to taking Matilda to the station and booking her. Mr Birch and the Policewoman discuss alternatives while Matilda is told to wait, hands on head.

To Matilda's embarrassment, they agree that the girl should go across Officer Iceni's knee for a hand spanking while Mr Birch watches. (Part 1) But once this is done, Mr Birch lifts her, bottom up, onto the counter, and tells Matilda there will be more to come.

In Part 2 Matilda takes a humiliating spanking high up on the shop counter with her bottom in the air and her head down. Officer Ice uses a hair brush that Mr Birch produces from behind the counter. After this she is told to bend over, and Mr Birch joins in with her spanking, using the yardstick on her bottom to give her a few stinging whacks.