Ethics, being human and the soul come to the fore when a 7-year old finds a bag of Pounds just days before the currency is switched to Euros and learns what we are really made of.
The UK is about to switch its currency from Pounds to Euros, giving a gang a chance to rob the poorly-secured train loaded with money on its way to incineration. But, during the robbery, one of the big bags falls literally from the sky on Damian's playhouse, a 7-year old given to talking to saints. The boy then starts seeing what the world and the people around him are made of. Ethics, being human and the soul all come to the forefront in this film.
- The film focuses on two brothers, Damian, and his older brother, Anthony. Both brothers have differences in personalities. Anthony is more focused on money and how much things cost. These matters are of no concern to Damian, who since the death of their mother, has been an admirer of saints, persons who have done good deeds and acquired sainthood. Secretly, Damian feels that his mother may be one.
After moving to a new housing development, Damian scavenges the cardboard boxes from the move, and creates a small fort. One day, as a high-speed train thunders past, a duffel bag filled with money smashes into the fort. Believing the money to be from God, Anthony shows his brother.
With their newfound wealth, both boys secretly begin to use it for different purposes. Anthony uses it to purchase things and to buy attention from others in school. Damian takes what he can, and tries to help other with it, even going so far as to treat some homeless people to pizza.
One day, Damian sees a man down by the train tracks, looking for something. When Damian asks the man if he's poor, the man replies in an affirmative, and Damian rushes back to the house for some money. Instead, Anthony accompanies Damian, and gives the man a jar full of coins. Anthony afterwards lectures Damian for being careless.
Another issue arises, in that within several days, the United Kingdom will convert British pounds into the Euro, the currency used throughout much of Europe. Anthony attempts to deposit what they have into a bank, but they cannot start an account without an adult present.
One day, a woman named Dorothy visits the school, hoping to collect donations from the children to build wells for people in Africa. The robotic 'bin' that she remote controls eventually head to Damian, who inserts 1000 pounds.
Afterwards, one of Anthony's classmates reveals to Damian and Anthony of a daring robbery, in which several men secretly snuck aboard a train transporting old pound notes to be burned. The men had been depositing packages of these bills along the train route, and were being picked up by different men. Damian finally realises where the sack of money came from, but has little time to think of this when he is called to the headteacher's office.
The headteacher calls in Anthony and their father to discuss the 1000 pound donation. Anthony fabricates a story that they stole the money from some neighbouring Mormons.
The issue is further complicated when their father ends up speaking to Dorothy, who requests his services to fix her robotic 'bin.' Dorothy catches the boys trying to take the extra money to be deposited, and Anthony covers by saying they are taking part in the school's Christmas play. From this moment on, Anthony keeps the twin duffel bags of cash close to them.
It is during the performance that Damian sees the man he had seen previously down by the railway tracks. Fearing for his life, Damian leaves the school, taking the bags of money with him, and goes to their family's old house, of which he still has a key.
Damian hides in the attic, thinking he's safe. Suddenly, the attic's door is flung open, and his father and Anthony appear. Damian does not explain about the 'poor man,' but finally comes clean to their Dad about the money they found, explaining how he thought it was 'from God.'
Returning to their home, they find it ransacked (most likely by the 'poor man'). It is then that the boy's Dad decides to spend what's left of the money. Damian strongly protests that it isn't right since it isn't their money, but their Dad insists that since they have been burgled, it's only fair that it be put to use to fix their Christmas.
Damian goes to sleep, upset at his Dad's plans, but before he goes to sleep, the attic hatch opens in his room, and the 'poor man' emerges, who had been hiding in the house the entire time, insisting to Damian that he will return tomorrow to collect the money, before sneaking out of the house.
The next day, along with Dorothy, who they let in on the secret, the family goes into town, and after exchanging all the pound notes for Euros, spend what they can, but not all of the money.
The family and Dorothy celebrate later on, though Anthony grows angered when it appears that Dorothy and their Dad are getting more and more close. Anthony then blames Damian for this happening.
Damian, confused and still upset over the money, leaves the house with the duffelbags. Once he has done so, a number of people show up at their home, asking their Dad for donations and handouts. Meanwhile, the 'poor man' is caught sneaking into the house by the police.
Damian takes the bags to the nearby train tracks, and sets the remaining cash on fire. As a speeding train comes by, a woman appears on the other side of the tracks. Damian immediately identifies her as his mum, and insists that even though he knows she's not real, he still is glad to see her.
The image of his mum gives Damian some worldly advice, and to his ears, explains that she has become a saint, and that her miracle was him. As they embrace, Anthony appears nearby, and for a brief moment, sees the vision before it disappears.
The next day, Damian reveals what he did...though it is also revealed that everyone else hoarded a little of the money, and it was not all destroyed.
The film ends in a fantasy-like vision where Damian, Anthony, their Dad, and Dorothy, travel to Africa, where the remaining funds are used for Dorothy's charity of building wells for villages.