Young Mr. Grace has died and the Grace Brothers department store has closed. The former staff attend a reading of his will, and find they have inherited a hotel.

After their first night in their own hotel the former staff of Grace Brothers are settling into their new roles. However, they need money to get the hotel running.

Mrs. Slocombe finds herself in court for stealing a horse-drawn cart and Mr. Humphries' relationship with Mavis Moulterd continues to develop.