Thorpe Park - S1-E3
Factual error: The same number plate can be seen on two different vehicles in this episode. The registration M483LTH can be seen on the hearse and then on Simon's car when parking. No two vehicles in the UK will ever share a number plate. (00:11:10 - 00:12:30)
Answer: Jay, Si and Will steal Simons dad booze as they are planning on meeting Carly later on and have lost their own supply when kicked out of Neil's place by his dad after being caught and insulted.