by SARAH ROWLAND

Things you will not find in Danny Boyle's latest film Millions: bloated dead babies crawling on the ceiling, Ewan McGregor getting nailed to the floor with a kitchen knife, zombies gorging on rotting corpses. What you can expect to see, however, is an unreasonably cute, yet unaffected child actor making a sensational debut; a gentle reminder of the age-old adage it's better to give than to receive, and a charming story about two boys coming to terms with their mother's death... without the aid of mainlining drugs. As you've probably figured out by now, the Trainspotting director has made a kidpic.

Shallow Grave meets Home Alone begins with single dad Ronnie (James Nesbitt) carting his sons Damian (Alexander Etel) and Anthony (Lewis McGibbon) to a new 'hood in an attempt to get on with their lives, which has essentially turned into a joyless existence since his wife's untimely passing. After settling into their new digs, Damian builds himself a cardboard clubhouse by the railroad tracks, where he can talk freely to the many famous saints who pop round occasionally for tea and to answer any of the lad's existential queries about life and death. It's also where a sack of money appears to have fallen from the sky.

In fact, a gang of train robbers have turfed their loot out the window with the intent of recovering it first chance they get. Thinking it's from God, Damian attempts to give the money away, which isn't as easy as it sounds: the U.K. is switching over to the euro in less than a week, his pragmatic older brother wants to invest it in real estate, and of course, those silly bad guys (who don't seem to realize how well-connected the divinely led Damian is) are in hot pursuit of the wee freckled one.

Although a heartfelt story requiring a tender touch, Boyle seems just as at home here as he is in a shooting gallery. Never compromising his sharp wit, the English filmmaker simply adjusts it for a general audience. Still, make no mistake: this is family entertainment that should not be attempted without kids.

Millions opens Friday, April 1

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