The firm, located in South Ealing, is originally run by Fred Mumford, a recently deceased loser who feels he can find work for ghosts whose lives were as unsuccessful as his. His first (and only) recruits are Timothy Claypole, a mischievous jester with a comical lack of knowledge about modern technology; and Hubert Davenport, a delicate Victorian-era gentleman who is morally shocked by the modern world. The ghosts work from an office, which they rent from Harold Meaker, who discovers the truth about them in the third episode.