In the field above the sea stands an office desk with chairs. This is a conference room where imaginary friends of children gather to get new wards and tasks. The main character is the worst worker of the “imaginary office”. The boss gives him one last chance before being released: to become the best imaginary friend for a complex child. But how to do it if your own trustee doesn't believe in you?

The film is an almanac of short films by the Mirror.