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 Matild ahas to go through a humiliating spanking over the shop counter, with her bottom in air, spanked with a little hair brush Mr Birch produces from behind the counter. Then afterwards he tells her to bend over, and he spanks her with the yardstick, giving her a few stinging whacks on her bottom.

Finally in Part 3, Mr Birch takes her across his knee and spanks her himself, under Officer Iceni's watchful eye. But the embarrassment doesn't stop there- Matilda is also told to go and dress in some of the old-fashioned old lady underwear that she tried to steal. Then she is spanked again waring this, and Mr Birch has one more demand to embarrass her- promoting his shop!