Material relating to the film and television production and distribution company, Spittoon Limited, which was established as a public limited company in early 1992. The business was founded by Jane Lighting of VATV Limited, Christopher Parkinson of Gouldens Solicitors, and Spitting Image Productions Limited (SIPL). The company was established with the intent of producing and distributing projects submitted by SIPL and other sources, and to take advantage of SIPL's talent pool and Spitting Image's high public profile. However, Spittoon was a separate entity in its own right (not a subsidiary of SIPL or its parent company, Tooth'n' Claw Limited), even though Roger Law and several managing directors of SIPL were directors of this company. It should be mentioned, however, that Spittoon operated from SIPL's London offices. The company was dissolved in 1999.

Items include an investment prospectus, reports and financial statements, production material relating to the satirical sex education video, Having It Off: The Bonker's Guide, which was produced in 1993; and a commercial VHS copy of this production.