The story of Mr. Nicholas, a lonely old pensioner, begins the moment he decides to make children's dreams come true. As a temporary worker, he works at the post office, where letters addressed to St Nicholas have been piling up since the end of November. The post office workers put them in an old banana box and nobody notices them anymore. After all, who has time for such stupidity. It is only Nicholas Frost, in whose name the persons to whom the letters are addressed are associated, who thinks that this year he will make at least a few children in the house and on the street where he lives happy. And so he buys sweets and, with the help of a young student he has taken in at his place, starts delivering sweet parcels...