Sally, from the Wish-Maker charity, arranges for singer Frankie J Parsons to perform at the ninth birthday party of Graham and Jan's terminally ill daughter Tamsin. Unfortunately Frankie drops down dead, having blown up a balloon for Tamsin. Graham wants to sell the balloon on the Internet as it contains Frankie's breath and pocket the proceeds. Sally and her aggressive assistant Si want the money to go to their charity. As both sides argue Frankie is seen to be alive after all, requiring drastic action. Tamsin, however, is determined to free his soul - and whatever contains it.
—don @ minifie-1