Does this one work?

A FAMILY ARE SITTING AROUND OPENING THEIR PRESENTS. A LITTLE BOY (J) IS OPENING HIS PRESENT.

J: Wow! Scalectrix! I've wanted this for ages! Thanks Mum. Thanks Dad.

Dad: Bollocks!

Mum: I beg your pardon?

Dad: It's bollocks! Christmas is a religious event. When are we religious? Yeah that's right, when there's something in it for us. You don't see people getting all excited at Ramadan do you?

Mum: That's because were not Muslim.

Dad: Where not Christians either, but that doesn't stop us does it? It's a joke, and a reflection of our sorry, pathetic society! It's commercialism gone crazy and I for one am going to fight against this blatant hypocrisy!

J: There you go Dad.

Dad: A rolex?

Mum: A brand new one.

Dad: Want to pull a cracker anyone?

I like this one.

To many conceptual leaps for me, in what was quite a simple sketch.

Maybe something eathier for dad?

Conceptual leaps? Seems fairly straight forward to me but I do think it needs a stronger punchline. Well, funnier rather than stronger if you see what I mean. The punchline is obviously the dad getting back into Christmas but it should be something funnier than wanting to pull a cracker.

I mean how would a small child get a rolex?

Thats a leap.