Finished just in time for a Channel 4 screening at 2.30pm on Christmas Eve (and again on Boxing day at 4.30pm), Lost and Found is a 25 minute animated film adaptation of Oliver Jeffers childrens book ...

But Twitter users have been quick to point out what they see as similarities between the commercial and Oliver Jeffers' 2005 best-seller Lost and Found - which also features a boy and a penguin.

Ask any parent of small children if they know the name Oliver Jeffers and immediately their ... ever since with winsome books such as “Lost and Found,” “The Heart and the Bottle” and ...