ORIGINALLY scheduled for release late last year, Danny Boyle's charming fairy-tale 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 pound sterling is replaced by a new currency.
Ten-year-old Anthony Cunningham (Lewis McGibbon) and his eight-year-old brother Damian (Alexander Etel) have far greater worries than money: the boys' mother died recently and they are struggling to come to terms with their loss.
Moving to a new house with their father Ronnie (James Nesbitt), young Damian - who is extremely pious and dreams of Saints - retreats to his cardboard den down by the railway tracks, 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 (Daisy Donovan) from WaterAid to further his altruistic goals.
When it turns out that the money is, in fact, the ill-gotten spoils of a heist, the lads race against time to change the sterling into Euros, whilst evading the robbers who are on their trail.
Millions is a beguiling wish fulfilment fantasy that points to the dangers of rampant modern-day materialism, proving that it is far better to give than to receive.
Tidings of comfort and joy abound in Frank Cottrell Boyce's screenplay, which leavens the emotional odyssey of the grieving brothers with gentle humour and colourful flights of fantasy.
Director Danny Boyle shows a lightness of touch far removed from grit and grime of his earlier work (Trainspotting, 28 Days Later), to craft a feel good fable which promotes the message of charity beginning at home.
Nesbitt and Donovan are an appealing double-act, the latter pitching her charity worker as a nice blend of eccentric and wizened, but it's the two youngsters who steal the show.
McGibbon and Etel are naturals in front of the camera and they are unfazed by the film's frequent to-ing and fro-ing between comedy, drama and thriller.
The conclusion is rather sentimental and emotionally manipulative, and perhaps a bit too pious like wee Damian, but the underlying message is heartfelt.
See it at UCI, Odeon
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