With Santa retired to the Bahamas, Christmas is now run by Christmas Incorporated, a glossy, corporate empire led by eccentric billionaire Jerri Ronson, who is set on modernising, streamlining and optimising the festive period. Eager to prove herself, Goldie, Jerri’s ambitious elf assistant, is sent from sunny California to shut down the world’s last traditional toy workshop, hidden deep in the rainy British countryside. There, she discovers a chaotic world of handmade toys, misfit elves and unexpected heart, and begins to realise what really makes Christmas special. Now Goldie must decide where she stands before Christmas loses its magic for good.