Aha !
There is a barber shop locally that advertises 50% off your first haircut. It is called "THE FIRST CUT IS THE CHEAPEST".
Not a pun but there is a greasy spoon in Cardiff called TWATT's, stands for Toast with all the trimmings.
Ok, so not a pun as such, but does anyone remember this advert in the Brighton yellow pages back in the mid 90s. Innocent enough until you turned the directory upside down!
View attachment 53111