When Benjamin Piff is appointed as the new Wishworks Factory Manager for Kids' Birthday Wishes, he can't wait to get started. But a bad mistake on his first job exposes the Factory to a most unlikely foe - his cousin, Penelope Piff. With the help of a scheming leprechaun, Paddy O'Doyle, Penelope soon has her own designs on Wishworks. And this is one Penny who brings nothing but bad luck...