Fyodor is a failed actor trying to help his younger brother Nikita learn to walk again. Dressed as Santa Claus, Fyodor goes on assignments, hoping to raise money for an operation over the holidays. He's the saddest Santa Claus in the world because, on top of all his other troubles, his girlfriend dumped him just before New Year's. And so, on December 31st, he rings the doorbell of yet another apartment, delivering presents from their parents to yet another pair of children. And this is where the real New Year's magic begins.