Ep 1. Cooking the Books

Bernard Black, a misanthropic and alcoholic bookstore owner in London, is trying to avoid his accountant's calls to do his taxes. Manny Bianco, his optimistic and naïve assistant, suggests that they hire someone to do it for them. The only problem is that they have no money to pay for it.

Meanwhile, Bernard's old friend and rival, Fran Katzenjammer, comes to visit him and tells him about her new restaurant. Thinking that it might be a way to make some money, Bernard decides to write a book about cooking, despite the fact that he knows nothing about it.

He enlists the help of Manny, who is an excellent cook, to come up with recipes for the book. However, things quickly spiral out of control when they realise that they are running out of money to buy ingredients and that the recipes they've come up with are terrible.

As they try to come up with new recipes, they accidentally poison themselves with mushrooms they find growing in the shop. Fran comes to their rescue, but Bernard is still determined to write the book, despite everything that's happened.

The episode ends with Bernard announcing to Manny and Fran that he's completed the book, only to admit that he's forgotten to actually write any recipes and instead has just filled the pages with drawings of naked women.

Overall, "Cooking the Books" is a hilarious and absurd introduction to the world of Black Books, featuring the show's signature blend of dark humour, surreal situations, and unforgettable characters. The episode perfectly sets up the dynamic between Bernard, Manny, and Fran, as well as the sorts of misadventures they'll be getting into over the course of the series.