A week before Christmas, the world wakes to find that it is impossible to buy a present for a naughty child. While adults try to come to terms with Santa’s existence, children all over the country struggle to behave. In a small town, two kids with nothing to lose stumble upon Santa’s New Zealand depot, disguised as a venison farm. Together with their schoolmates, they formulate a plan to break into the compound and redistribute the toys, according to their own version of the naughty or nice list.