In Witley, Sarah Moore is searching for three tip-bound items that she can turn into top money-makers. Upholsterer Simion Hawtin-Smith is on hand to tackle a pair of old car seats, while lighting guru Guy Trench is tasked with transforming a collection of glass laboratory tubes. For Sarah's own project, she has a box of knitting wool to work with, but can all her repurposing rustle up a profit to return to the items' original owners?