It's four o'clock in the morning and middle-aged Gus McMahon can't sleep. He's drinking a can of Guinness and begins a rambling monologue to his only companion, his cat Sparky. Whilst his wife and son sleep upstairs, Gus rails against anything that crosses his path but we soon learn the real reason behind his desperate unhappiness. The bookkeepers he managed for twenty years has been sold and he's been unceremoniously dumped by the new management in favour of young blood. This new situation has opened up questions about his present and past life that he never previously considered.