This magical, phantasmagorial feel-good movie really ought not to work but it does, and beautifully. It's certainly Danny Boyle's best film since "Trainspotting". Alex Etel and Lewis McGibbon are the children whose discovery of a bag of money from a, not the, great train robbery has a somewhat traumatic effect on their somewhat humdrum lives. At first it's a case of spend, spend, spend, certainly by the older boy, Anthony, or give, give, give in the case of Damian, the younger one whose sleeping and waking moments are filled with visions of the saints. Their foolhardy behaviour soon draws the attention of both the authorities and one of the villains and their problems are further exacerbated by the fact that they only have a few days to get rid of the lolly before Britain converts to the Euro.

This is a sweet movie but it isn't a cloying one. At its centre is a truly wonderful performance from Alex Etel as Damian, acting as if he believed every minute of it, (and banishing our doubts in the process). It helps, too, that the film has a very solid script by Frank Cottrell Boyce that blends fantasy and realism so seamlessly. It's funny and it's moving and the old chestnut of the dead mother paying one last visit to her children is handled without sentimentality. A credit to all concerned.

Alex Etel is perfectly cast as a saint obsessed young boy who has a bag of cash fall into lap. Etel gives off a very addictive air of innocence as character tries desperately to do the right thing with money. He finds it really hard to give it away as people are more interested in finding out how he got then in accepting his charity. The best quality of the movie may be how Danny Boyle lets us into the mind of Damian with the use of the saints. They are his imaginary friends, but, better than that, they are an extension of his conscience. Damian's brother, Anthony(Lewis McGibbon) does his best to get his brother to take advantage of their new found wealth. This is the kind of sweet and funny movie, geared towards younger audiences, that there should be more of.

'Millions' was a film that, in the wrong hands, could have turned into a saccharine dumbed-down mess that only appeals to under eights. However, thankfully, it avoided that trap and the result was an under-rated little gem about the goodness and innocence of the very young.

The film sees a bag of money fall from the sky and land on the playhouse of five-year-old Damian, a motherless child who is pure-hearted and a firm believer in God. The little boy believes the money came from God, unaware it was stolen by a gang who seize the chance to steal from money due to be incinerated in the days before the UK is due to switch currency from pounds to Euros (yes, now we all know it's a film since it will be a cold day in hell before that happens! But I digress...). While Damian has many good intentions for the money, determined to help the poor and less fortunate, his eyes are sadly opened up to the greed in the world when he sees how it changes those around him, including his father and nine-year-old brother Anthony.

Alexander Nathan Etel, who played Damian, was excellent as this wide-eyed, sweet-natured child. He carried the story and gave the film the heart it needed to be successful. He was well-supported by Lewis Owen McGibbon, as the more streetwise and business-minded Anthony, and James Nesbitt, who was in the role of the boys' loving, if rather stressed, father Ronnie.

'Millions' is a thought-provoking film about how many young children see the world so differently from their 'greedier' and less considerate elders. It touches upon a child's feelings of bereavement and grief at the loss of their innocence as well as religion without the need to preach to the audience. The script also refuses to condescend down to small children and instead it's told in a manner that would appeal to a wide audience age range.

This is definitely a film for those seeking something family-orientated and heart-warming without being cavity-inducing. It's just a shame it never received more recognition since it has a unique and enjoyable story.