Releasing Millions slap bang in the middle of this year's summer blockbuster season seems like madness. This sweet fable has Christmas written all over it, from its Yuletide timeframe to its warm, but never preachy, message.

Hopefully recent European Union related headlines might boost the film's profile, though, because Millions deserves to clean up at the box office. It's easily Danny Boyle's best film since the excellent Trainspotting.

It's just days to go before Britain switches its legal tender from pounds sterling to Euro. Not that young Damian and Anthony care much. Their mum has recently died, they've just moved house, and they have a new school to deal with.

But when a bag full of stolen cash drops from the sky, they quickly become more financially savvy. With mere days to spend hundreds of thousands of pounds, Damian resolves to help the poor, aided by his peculiar (and hilarious) otherworldy visions of saintly figures. Anthony's motives aren't so pure, though, flashing the cash about to boost his social standing. Meanwhile, the thieves who first stole the money set about ruthlessly tracking down their lost loot.

This may sound like a typical children's film, but it's far more than that. Millions is razor sharp, sparkling with wit and originality. It's much more a satirical morality tale about modern consumerism than a simple kid's adventure romp. In fact, this would have made the best Christmas film in years a winning blend of warmth and cynicism that's as touching as it is funny.

Boyle's trademark visual tricks are all in place an energetic camera, some clever effects and the most gloriously blue skies England has ever seen. But it's the wonderful performance of Alex Etel as seven-year-old Damien that really sets this film apart.

Remarkably natural in front of the camera, he strikes a delicate balance for a child actor. Although he's an incredibly sweet kid, heartbreakingly engaging and well intentioned, he never once becomes irritating.

The cynical vein of humour running throughout the film keeps everything grounded perfectly. Damian's bizarre saintly visitations are beautifully judged. His visions don't tell him what to do he's far too morally well adjusted to need instructions. Instead the historical saints drop in for a quick chat and a smoke, providing plenty of sly humour in the process.

Alex McGibbon is also excellent as Anthony. Older and less naive than his brother, he's discovered he's in line for all sorts of freebies if he just tells complete strangers that his mother has died. It's details like this that keep syrupy sentiment at bay this is a recognisably cynical fable. And when the thieves finally come calling, the film takes on a surprisingly tense edge.

James Nesbitt is perfect as their dad, a normal man doing his best in difficult times, while Daisy Donovan strikes a nice chemistry with the family as a concerned charity worker. Pearce Quigley steals the adult acting honours, though, as a hilariously insensitive policeman constantly on the lookout for his next cuppa.

Funny, moving and magical, this is the perfect antidote to the unwieldy effects-laden money-spinners of the summer months. As a sterling night out at the cinema, Millions is worth every penny.