11-year-old Noel hates the holiday season. Since her parents' divorced three years ago, she has lived with her father, but because of his work schedule over the holidays, she is unable to play with her school friends. On a lonesome Christmas Eve, Noel rides the elevator to her apartment as usual, but as the doors open, she finds herself stuck in a massive factory that belongs to Santa Claus. With the motto "Swiftly, Surely, Secretly," Santa Claus has become a corporation called Santa Company, which accepts orders and delivers excellent goods to kids in complete secrecy. Noel makes some new acquaintances, and the two of them embark on a sleigh ride to deliver gifts.