The sketch presents the 90th birthday of elderly upper-class Englishwoman Miss Sophie, who hosts a celebration dinner every year for her friends Mr Pommeroy, Mr Winterbottom, Sir Toby, and Admiral von Schneider. (The plot has nothing to do with New Year's Eve. There is a "Happy new year" toast, but this is purely a reference to Miss Sophie's birthday.) The problem is that due to Miss Sophie's considerable age, she has outlived all of her friends, and so her equally aged manservant James makes his way around the table, impersonating each of the guests in turn. Miss Sophie decides on appropriate drinks to accompany the menu: Mulligatawny soup (Miss Sophie orders dry sherry), North Sea haddock (with white wine), chicken (with champagne), and fruit for dessert (with port) served by James, who finds himself raising (and emptying) his glass four times per course. That takes its toll, increasingly noticeable in James's growing difficulty in pouring the drinks, telling wine glasses from vases...