In Britain, during the challenging Recession that impacted much of the world in the late 2000s, a couple named Zooey and Alec face the heart-wrenching reality of their inability to conceive a child. Contemplating adoption, they seek to expand their family. Zooey, who runs a charming children's bookstore alongside her mother Diane, supports her husband Alec, who manages the toy company that his late father initiated fifty years prior.
Meanwhile, a remarkably intelligent 7-year-old boy named Eli resides at Mrs. Lange's children’s home. Far beyond the typical maturity for his age, Eli dresses like a successful businessman but still enjoys the joys of childhood. Unbeknownst to others, he starts communicating directly to the audience, revealing his thoughts. Fortunately, Zooey and Alec can see him during their visit to the home, where they aspire to foster a child.
Their journey takes a sudden turn when, despite being informed that their application will take some time, Eli appears at their door with all the necessary paperwork signed by Mrs. Lange. Concerned about the situation, Zooey and Alec return to the home, only to find Mrs. Lange being whisked away in an ambulance, unconscious. The sole remaining employee at the home lacks familiarity with the process but insists there is nothing wrong with the documents.
Soon, Eli becomes an integral part of Zooey and Alec’s life, showcasing an array of astonishing talents, including his exceptional cooking skills. However, Eli finds traditional schooling unfit for his intellect, quickly deciding against attending after just one day. Instead, he lends a hand to Alec at the struggling toy company.
The company's future hangs in the balance as loyal employee Tom has been a steadfast part of the team for 45 years, but rising anxieties over wages loom large among the staff. Compounding their troubles, Alec cannot secure a new loan and has kept the mortgaged status of their home a secret from Zooey.
One day in the park, Eli and Zooey encounter a mysterious figure named Mr. Potts, who seems to have knowledge of the couple's past, specifically the events of 2007. He needs financial assistance, and Zooey, empathetic as ever, decides to offer her help. In a twist of fate, Alec also encounters Mr. Potts at the cemetery, where he ensures the gravestones remain presentable.
As the couple navigates the complexities of their new family dynamics, the question remains: will they experience a Christmas miracle?
