Karen arrived next Friday evening. She was not expected until Saturday, but both Lucy and Jo were very pleased to see her.

"Right, I have a print out of all your expected expenses and income. I have made lots of enquires about some things, so please raise any queries you have," said Karen.

The girls looked at the printout and most of it did not mean much to them, it was just a whole lot of figures.

Karen saw that the two girls were looking a bit confused.

"Let me go through the list with you," said Karen. "Then it should be a lot clearer."

"Please do," said Jo. "It is all Greek to me."

"All these things are the expenses of your business and tax deductible. This house will be registered as your business property and therefore all expenses related to it are as well.  Your cars registered as company cars. So, all of that £ 126.760 comes off before any tax is paid. As far as I can find out, tax for your business will be twenty per cent. So that will leave you with a net profit of about £310.72. Everything you buy though, however small the cost is, you must get a receipt for."

"How come the advertising is so high?" asked Lucy. "We do not pay that now."

"No, you do not," said Karen. "You may not like this  Lucy, but I would like to advertise on a website to get more exposure. I think we have reached a saturation point with the advertising we have now."

"You are quite right I do not. I know what website you mean. It is one of those disgusting things that you and many other people watch," said Lucy.

By now Jo was giggling and shaking her head.

"Oh Lucy, you can be such a prude. You will quite happily stand there and cane someone's naked ass, but when it comes to porn channels you refer to them as 'disgusting things' ". Jo giggled. "As it happens, I watch them as well, sometimes with Dave."

Lucy sat there open-mouthed, horrified.

"James would never watch them, "she said. "He is far too decent."

"I bet he is, you two probably fuck with the lights out, so you can't see each other's naked bodies."

"You bitch," said Lucy.

At which point walked Karen out of the room into the study and left the two girls bitching and fighting with each other. She came back flexing a cane.

"ENOUGH," she said." I am tired of you two standing there, bitching at each other, like two girls in the school playground while I am trying to explain things to you both. You are now going to each get six of the best from me. So who is first?" said Karen flexing a cane."

"You must be joking," said Jo.

"No I am not," said Karen. "I can see you two won't take me seriously. So, Lucy, come with me to the study first. Right, get your jeans and your knickers down, then bend over the chair and hold on tight."

Karen flexed the cane and gave it two switches through the air. The next one landed on Lucy's' ass.

"You bitch, that hurt like hell!" cried Lucy.

"You know what happens if you use that kind of language. I am sure you do not me to carry that out," said Karen strictly.

The next five came down just as hard and Lucy had six thick red stripes over her ass which would stay there for a while. Jo could hear what was going on and by know was getting very worried.

"Right, stand up, go out and send Jo in," said Karen.

"You are not going to actually carry this out, are you," asked Jo who was by now scared.

"Oh yes, I am. As I told Lucy, remove your jeans and knickers and bend over that chair and hold on tight."

Karen flexed the cane once and then bought it down hard across Jo's ass.

"FUCKING HELL, you bitch, that hurt!" cried out Jo.

"As I told Lucy you know what happens if you use that kind of language. I am sure you don't want me to do that."

The next five strokes came down just as hard and Jo had big red marks as well. It bought back the memories of when she was caned by the court.

"Right, now where was I? "said Karen. "The wages are self-explanatory, then the miscellaneous is for things like petty cash, if one of us is ill or is not here for some reason, then we will have to employ an agency person for a few days. The biggest expense of all though is your accounts. They have to be audited at the end of the tax year, by an accountant. I can keep your accounts, but I cannot audit them because I am not an accountant. These figures are worked out on the business getting six customers a day. If it goes down to five customers, you will still make a very small profit. On four, you make a loss. I suggest you work five days a week, the same hours as you do now and forty-eight weeks of the year, that is taking two off over June when a lot of families go on holiday as well as two weeks over Christmas. Has either of you two got any questions?"

"Yes," said Jo. "Where the fuck did you learn to cane like that? My ass is bloody painful now because of you."

"I did not mean about that," said Karen. "However, as you ask, it was mostly at school. In my last year, I was caned at least once a week. I was on first name terms with the Headteacher and various heads of departments. I think they were trying to teach me a lesson. It didn't work though," she laughed. "Also with my boyfriend, Colin, we like role-play, canning, I love giving him good blow jobs and then when he uses his tongue, hands and mouth on my body and makes my nipples hard it gets us both ready for a really good fucking session. His parents are divorced and he lives with his mum who works the night shift. So I go round to his place and we have the house to ourselves."

She continued, "We want to get a place together, but he is just an apprentice plumber at the moment, he will be qualified in a few months though, then together with his money and my dole money we will be able to get a place. I have thick red stripes across my ass every weekend when I come here. Here, I will show you."

. She removed her jeans and didn't need to remove her knickers as they were only a tiny piece of material anyway. She had at least ten red lines over her ass. "Colin has got those as well. Threesomes are great as well. I love it when Colin fucks my pussy hard, while I am giving one of his mates a good blowjob. I get it from both ends then." said Karen with a big smile on her face.

"Right, we seem to have got sidetracked with my sex life, which I know Lucy does not approve of," Karen laughed.

"Too bloody right I don't," said Lucy. "I think it is disgusting. Sex should be in the bedroom, between two people and whatever happens in the bedroom stays in the bedroom. I must add, I would not do most of the things you say you do. I take back what I said about you are as bad as your sister, you are not, you are far worse." she added.

"Right, getting back to business, the figures all look great, but how do we find out if it will work?" asked Jo.

"Right," said Karen. "You two are due for some holiday from work. I suggest you take off two weeks and try this out. That way, you will be paid while you see if your business will work full time. I suggest that if you do this, you organise your time off for at least six weeks time, so I can change the advert, the current one has two weeks to run. I can then go down anytime to change it and state that you will be open for business for two weeks on whatever dates you decide."

"That all sounds great," said Jo. "So you would like to know in the next ten days, so you can sort out the advert."

"Yes, and I think I will put up the advert on the website for a month. Two weeks before you open and two weeks after. You have more than enough money in your account to do that. So you two can have a chat and think about it and let me know"

When Karen arrived the next day, Lucy and Jo spoke to her.

"We have already made up our minds, it was not difficult, we must go for it," said Jo. "Also, we have found out that you can cane bloody well. Would you like to try it out if say, one of us goes sick? You do not know the other side, that is the person who is reading out the charges and the sentence, but we can show you how to do that."

"I would love to do that," said Karen. "We can always get Colin in over a weekend to act as our receptionist if that is okay."

"Yes, that is fine," said Jo.

"Right on to business. Your first customer today is Ms Davenport. She has been sent here by her Matron because she is continually bullying a young student nurse. Despite being told to stop the bullying she has continued, Matron has told me, that either she comes here or she will lose her job. Ms Davenport did get a promotion and is now on another ward under a different Matron. Matron Dyke. All her employment records did go with her though and Matron Dyke saw what had happened before. Matron Dyke has asked us to give six strokes, but we are welcome to use our discretion. Also please inform her, that this is her last warning and should the bullying continue it will be instant dismissal."

~~~~

In the meantime, the girls were getting ready, changing into their uniforms and so on. Lucy had to go to the toilet. She knew she had to sit down carefully because her bum was still throbbing from the caning. As she sat down, she winced at the pain. When she stood up, she had a look at her bum in the mirror and was horrified. Six deep dark red lines showed where she had been caned. When she came out of the toilet, she spoke to Jo.

"Jo, how does your bum feel?" asked Lucy.

"Bloody painful and throbbing thanks to Karen," Jo said to Lucy and then turned to glare at Karen.

"I thought it might be. So I have had this thought. What if Karen canes Ms Davenport, whilst you act as the receptionist. Karen used the medium cane on us but what if we tell her to use the heavy one on Ms Davenport? I do not think we will be seeing Ms Davenport after that. Karen runs the court a very close second with her caning. I pity poor Colin being on the receiving end of her cane. Lucy added.

~~~~

Ms Davenport arrived. After Jo had taken her through all the formalities, she was shown in the caning room.

"Ms Davenport, we meet again," said Lucy. "You know me Sister Armstrong and also Matron Little. I believe you have been up to your old tricks again and have been sent here by your Matron, who has told me to inform you that this is your last warning. If the bullying continues it will be instant dismissal. I sentence you to six strokes of the cane to be given with the heavy adult cane. Matron Little will give you your caning. You know the routine, so please go over to the caning bench now."

"Sister, may I ask something before I am caned?" asked Ms Davenport.

Lucy was surprised. Well, I see you have learnt some manners since you were last here. Seeing as you ask politely and with respect, yes you may."

"Can I please be referred to as Nurse Davenport? I refer to you and Matron by your given titles."

"Yes you will be, Nurse," said Lucy very surprised at Nurse Davenport's manner.

"Right, we shall proceed," said Lucy as she strapped Nurse Davenport to the spanking bench.

Karen was really looking forward to this. She picked up the heavy adult cane, gave it a few switches through the air and flexed it.

"You have been caned before so you know what to expect and what is acceptable," said Karen. The punishment will now proceed.

The first stroke came down hard and fast and as it landed a deep red line was left behind.

"Oh, no please that was terribly painful," cried Nurse Davenport. The tears were starting to come to her eyes already.

The second stroke came down just as hard and fast.

"Oh, shit no please," said Nurse Davenport. "Oh, I am so sorry about my language Matron, it just came out. I will not do it again."

It carried on up until the sixth stroke and by now the tears were streaming out of Nurse Davenport's eyes.

Nurse Davenport stood up after the caning with tears rolling down her cheeks. "That was far worse than last time, I have learnt my lesson now. Tomorrow after I report to my Matron to tell and prove to her I was here, then I shall go to the junior nurse who I have been bullying and apologise. I will also tell him that I will give him the benefit of my experience and teach him all I know. I will take him under my wing, so to speak."

"Did you enjoy that? You seemed to," asked Lucy to Karen when Nurse Davenport had left.

"Oh yes," replied Karen, "I love getting a cane in my hand, Colin knows that only too well," she laughed.

"I will speak to Jo, but I don't see why Colin and you can't stay here at the weekend. He must just be away from here while we are busy. Who knows, maybe you can give us some good ideas for our little business."

"That's fine with me, we have a sleeper couch in the lounge, all I ask is you two don't make too much noise. From what you have said, you and Colin go at it all night long. Phone him and tell him you are both staying over tonight, if you like, then he can bring your things when he comes to pick you up," said Jo.

~~~~

That evening they had quite a full house, what with Dave, James and Colin there. They were all sitting in the lounge, talking and having a drink when Karen started suggesting that maybe it was time to turn in for the night. Jo and Lucy looked at each other, knowing full well what 'turning in' meant.

Jo and Dave left the lounge and took the glasses to the kitchen. When they were walking back, they heard noises coming from the lounge. They looked at each other, both shaking their heads and smiling.

"They are like rabbits on heat," said Dave. "Having said that though, I can't wait to get in your room and you drop your little knickers and bend for me."

As Dave was pounding away at Jo's pussy, he remarked that he would not spank her tonight, as she had been caned by Karen, who must be bloody good at it and her ass must still be very sore.

"Oh no, please spank me, spank me hard, I love it when you do that, it makes me cum all the harder," replied Jo.

~~~~~~

So they carried on with their business. Jo remarked that she could not understand how people wanted so much pain for pleasure. It certainly was not a pleasure being caned by the court or by Karen. When Dave did it though, she loved it, even if he did use a whip or like he did occasionally a cane and it hurt. It turned her on.

The business was going well, but they hardly ever seemed to be able to get eight customers, it only happened every couple of weeks. Then the new advert started on the website.

"Wow," said Karen. "Look at this, after two days of the new advert, you are fully booked for the first week and I had to turn people away. They were not willing to wait so long. I think you could be in for a very busy two weeks. We have received all kinds of people call and email in. We are getting shoplifters, speeding, parking, cheating, people who can't get what they want at home. Some of the people are repeat, repeat offenders, I think they deserve a good caning," she remarked with a naughty smile.

"How do you fancy caning some people, like the ones who have been very naughty? I mean, you like caning and are very good at it, I know to my cost," said Jo.

"I would love it, as I have said I love it when I get a cane in my hand" replied Karen.

So it continued. Karen seemed to be caning more and more and was really enjoying herself.

"What is Colin's surname?" asked Lucy. "You see, I think it is better if we do not have two 'Littles' here."

"I am with you," said Karen. "His name is Nevin, so I will just be Miss or whatever Nevin from now on."

~~~~

The night before they had the trial run of their business, they all went out to have dinner together. Karen and Colin slept at Lucy and Jo's house that night. As usual, Jo was expecting to hear noises coming from the lounge as soon as Karen and Colin closed the door. Karen seemed a bit hesitant to do it tonight, though. Once Lucy had gone off with James, Karen got hold of Jo.

"You have heard of a threesome, but how do you mind trying out a foursome? I will fuck Dave while you fuck Colin and then we switch over and can fuck our own partners. Are you up for it? It means we get fucked by two different people in one night, can cum more than once and try out different positions with different people. Colin thinks it is a great idea, so do I. If you don't want to have sex with Colin, then I can suck Dave while Colin takes me from behind. Then you can fuck Dave. Dave can fuck me, I would like that.

"I don't know," said Jo. "Let me speak to Dave, we have never done anything like this before."

After speaking to Dave, who also was not sure, especially with the bit about Colin having sex with his woman and anyway would she be happy about it? They reached a decision though.

"What the heck," said Jo, "you only live once. So let's go for it and I mean all of it."

"You mean all of it? The part with Colin having sex with you as well?" Karen asked.

"Yes, all of it," said Jo. "It might be fun to give Colin a good spanking and a blowjob as well as fucking him, and Dave fucking you, sure he will enjoy that."

Jo bent down on her knees and started to give Colin a blowjob, while Karen had Dave bent over and bring a cane firmly down on his ass, to leave six red stripes. When Daves ass was nice and red, she pushed him back on the bed and proceeded to give him a blowjob, stroking and playing with his cock as she did it. Then, before he could cum, she climbed on him and rode him reverse cowgirl.

Dave could only cry out in pleasure. Then he shot all his cum inside Karen. Jo by now was bending for Colin, doggy style, while he spanked her ass as he pounded her. Both then came together, with Colin shooting all his cum up inside her and her wet pussy juices had by now started to come down her legs. Then they swapped partners and fucked again. This time with Jo riding Dave, cowgirl style and Colin fucking Karen deck chair style.

"Wow," said Jo, "I really enjoyed that. I must admit though, I did not know that you could get your legs as wide as you did when Colin fucked you."

~~~

Dave and Jo climbed into bed, both very happy, having really enjoyed themselves tonight. As their naked bodies were intertwined Dave said something.

"I am so glad that I met you and to think I had to arrest you to do it. Two women who had had too much to drink, being drunk and disorderly. I thought nothing more of it. Then the next day I found out you had been sentenced by the court to receive six strokes of the cane and I had to go and witness it. I must admit I winced as every stroke came down. I know how hard those women at the court cane, I went through the training as well. Another thing, all those red lines on Karen's bum, are they from Colin?"

"Yes, those lines are from Colin. He has them as well. Karen canes very well as you found out. She runs the court a very close second," Jo stated. "I don't remember much of the night I was arrested, just waking up in that cell the next day, feeling awful. Then the shock of being sentenced to caning and the memory of being caned, well that is and probably will always be a very painful one."

"Yes, I bet it will be a painful memory. I must admit, when we heard what you wanted to do, James and I had a laugh to ourselves when we left. You have proved us wrong though and my little gorgeous woman might be going in business."

"What, said Jo, well you both deserve six of the best from us for that, I will keep that in mind and when you and James are least expecting it, we will tell you to drop your trousers and bend and then get a good caning," she said wagging her finger at Dave.

She then slipped her leg over Dave's.

"Come up inside me, move slowly, let's go to sleep with big happy smiles on our faces. I really want to have sex with you again tonight," said Jo seductively with her finger on Dave's lip.

~~~~

Karen went to the girls before they started the next day.

"Right, you are now fully booked up, so it looks like you are in for a busy two weeks. I hope your caning arms are feeling strong. A lot of people were disappointed that they could not get an appointment, so I made up a 'reserve' list in case someone cancels, then I can phone them and tell them to come in. The first one is a man. He has been caught five times with five different women, cheating on his partner. He has been sent here by her. She actually phoned for the appointment." said Karen.

"Five times," said a shocked Lucy. "I think you should take this one, Karen, and use the repeat offender cane, a minimum of six strokes."

~~~~

"Right, Mr Stokes, I hear what you have been up to. and we can not have that. So I am sentencing you to six strokes with the repeat offender cane. Come with me to the caning bench and bend so as I can strap you down. Miss Nevin here will give your punishment," said Jo.

Karen was eagerly awaiting the moment she could lay the first stroke. She stood switching it through the air as Jo tied Mr Stokes down.

'Some of the slappers I fucked liked a bit of spanking, so this will be like that. It won't hurt just keep my partner happy then I can continue fucking slappers,' thought Mr Stokes.

When he was firmly strapped down the first stroke landed.

"NO," he screamed.

"Five to go, Mr Stokes," said Karen firmly.

After the sixth stroke, he had six red lines across his ass and it was throbbing like mad.

As he left he shouted at the girls.

"If this is what she is going to put me through because I fucked some slappers, then I am leaving her. Then I can have all the women I want," said Mr Stokes angrily.

~~~~

At the end of the day, when they were closed, Karen had a surprise for Lucy and Jo.

"Right, you are now booked up for two months after you open up for two weeks full time. I know you don't approve Lucy, but it seems the website advert is working. Some people, quite a number actually, have made two or three bookings, so they make sure they have an appointment."

Now they were sure it was the right idea to go full time, even if it was to see if it could work. They were sure it would.