(Cert 12A, 98mins) Starring Alexander Etel, Lewis McGibbon, James Nesbitt, Daisy Donovan, Enzo Cilenti. Directed by Danny Boyle.

Originally scheduled for release late last year, Danny Boyle's charming fairytale seems slightly out of place, set as it is in the days leading up to Christmas.

It's 12 days until Britain enters the Euro zone and the pound is to be replaced by the new currency.

Ten-year-old Anthony Cunningham (McGibbon) and his eight-year-old brother Damian (Etel) have far greater worries than money: Their mother has died and they are struggling to come to terms with their loss.

Moving to a new house with their father Ronnie (Nesbitt), young Damian - who is extremely pious - retreats to his cardboard den where he can be alone with his thoughts.

Out of the blue, a huge sports bag lands on the den, destroying the cardboard retreat.

Inside, Damian finds £229,320 and the lad immediately assumes the money has been sent by God to be used for good deeds.

Unfortunately, when Anthony learns about the stash, he squanders hundreds of pounds on a new BMX bike, a Game Boy and bodyguard protection at school.

Meanwhile, Damian enlists the help of charity worker Dorothy (Donovan) from WaterAid to further his altruistic goals.

When it turns out the money is the ill-gotten spoils of a heist, the lads race against time to change the sterling into Euros, while evading the robbers who are on their trail.

Millions is a beguiling wish-fulfilment fantasy about the dangers of rampant materialism. Director Boyle shows a lightness of touch far removed from the grit of his earlier work (Trainspotting, 28 Days Later) to craft a feelgood fable.