It opens with a man emptying an urn containing the ashes of an elderly female into a river as his mates stand solemnly behind him.
As he pours the ashes in, a gust of wind blows her last mortal remains back into the faces of his friends.
The film goes on to tell the story of three friends who stand by each other throughout life's sticky situations, including lost golf balls, music lessons and deceased pets.
The central theme of the film is the concept of IOU and it asks at the end: "If you've got this far in life without owing anybody anything, how far have you really got?"
Brand: Grant's whisky
Agency: FCB Inferno
Creative team: Michael Walker (Copywriter) and Ben Edwards (Art Director)
Chief Creative officer: Al Young
Production company: Stink London
Director: Yan Demange