A beautiful garden charts the magical experience of one little Australian girl Megan, also 10 who has lost her mum in a scuba diving accident. Megans sadness is heightened by the fact that her mums body has not yet been buried, and so there is no grave where she can put gifts and flowers to remember her. Megan and her dad watch others placing gifts for their loved ones in what she calls the beautiful garden (a cemetery), and Megan wishes she could do the same. What is more, since the day of the tragedy was also her mums birthday, Megan had not been able to give her mum the surprise gift of a pearl necklace, and now carries this gift wherever she goes. One day, as Megan and her dad are on the beach, Megan falls asleep, and in a dream, a magical dolphin appears to take Megan far below the waves, to the most beautiful garden she has ever seen a coral reef.