Poundland have used two naughty elves to star in their low budget Christmas advert.
Their advert mocks the John Lewis' Christmas campaign which features Elton John and features Elfie and Elvie are sitting on a piano.
However rather than playing it, the pair are sat in a naughty sexual position.
The company estimates retail festive advertising would be enough to provide 44,500 NHS hospital beds at £400 per day, create 43,000 secondary school places or provide annual local authority elderly residential care for almost 150,000 senior citizens.
Poundland's MD Barry Williams said: "We're spreading festive cheer without breaking the bank or spending obscene amounts of cash on advertising.
"And while we fully intend to raise eyebrows as well as a smile, we know our customers will appreciate our refusal to waste their money on expensive Christmas ads."