It is well known that Santa’s Elves sleep from Christmas Night until mid-summer when they awake and start on the toys for the next Christmas.

Disaster! The Elves have overslept and it is December. Mitzi, the Elf responsible for this catastrophe must somehow make amends. She enlists the help of Jeffrey The Seagull (Hugh Laurie) who takes her to see his boss Miss Whatnot (Alison Steadman) whose remedy -perk-up-powder- works rather too well, resulting in a second disaster. Poor Mitzi. Now what?