Hiya! You comment elsewhere about what Private Eye is after in its cartoons. I think Private Eye cartoons tend to be more deadpan in execution. The caption is great, but if this was in PE, the woman speaking wouldn't be smiling, she'd just be passing comment, as if she didn't see anything humorous about it at all. That leaves us free to find it funny ourselves.
Deadpan? Perhaps so, though this wasn't one I'd ever consider sending anywhere. I draw far more cartoons that I send away. Or used to send away before the misery of constant rejection finally began to take its toll.