Jimmy's had enough. It's been a year since his 'suicide for profit' business folded and his dream of running a support centre for the Manchester down and outs isn't living up to expectations. So when his Recycling Centre is closed down it's no big deal but what to do now? Jimmy soon applies his unique talent for the twisted and the dark to set up Last Laugh Limited, a company with only one product: revenge. With the help of Kevin and Wanda, Jimmy sets about doling out retribution on behalf of anyone who fancies exacting a more sophisticated type revenge on ex-wives or dodgy business partners. But when he crosses paths with Billy King, Manchester's renowned and ultra violent crime boss, Jimmy learns the hard way that Karma can be a very fickle mistress