IT'S the not too distant future and Britain is about to go euro crazy. As the nation prepares for its new currency, special secure trains loaded with old money make journeys to incinerators across the country.

As this is taking place, eight-year-old Damian Cunningham (Etel) is exploring the land near his new home, which is close to a railway line.

And as he plays in his cardboard den, he is nearly squashed by a large sports bag that seems to have come from nowwhere. Damian opens the bag and inside is £229,320 in cash.

But note the £ sign this is old money and with Britain converting to the euro in just 12 days, that doesn't leave Damian and his brother Anthony (McGibbon) much time to spend it.

Millions is directed by Danny Boyle, who gave us murder in Shallow Grave, drug addicts in Trainspotting and zombies in 28 Days Later.

Here we have something altogether more family friendly, a film oozing with charm and good cheer, but amazingly Boyle never allows it to descend into schmaltz.

The dazzling opening sequence a special effects extravaganza which sees the Cunninghams' new home being built before our eyes in a matter of minutes sets the tone for a film that, while grounded in the modern day reality of greed, grief and guilt, has a slightly off-kilter dream-like quality which almost puts the film into the realms of fantasy rather than comedy.

That point is bolstered by the fact the story is told from the boys' point of view, and in particular Etel's Damian, who despite the loss of his mother, maintains a sunny disposition and a bizarre, encyclopaedic knowledge of the saints, some of whom pop up out of nowhere for a chat with the youngster.

Etel gives a quite astonishing performance in the central role, one that sees him hog much of the 98 minutes of screen time, but he does so with self-assurance and maturity.

Frank Cotrell Boyce's script has bags of warmth and humour, and while it tackles the effects of greed head on, it never preaches to its audience. Instead, it allows wide-eyed innocence and childhood wonder to shine through, and that makes this film a joy to watch. 8/10

By Stephen Webb

MILLIONS

Starring: Alex Etel, Lewis McGibbon, James Nesbitt, Daisy Donovan

Certificate 12A, 98 minutes

Showing at: UGC and Cineworld from today