Set between the sandstone colleges of Oxford and the salt-encrusted Suffolk coast, Breakwater follows the tentative romance between university student, Otto, and retired angler, John. Their lives fuse irreversibly over the shared trauma of losing a loved one, however, their relationship darkens when the past exhumes itself in the form of guilt, grief, and ghosts.

The plot of the film revolves around the Bocca della Verità (Mouth of Truth), a Roman marble drain cover that has become a popular tourist attraction, known for the legend that it will bite off the hand of anyone who lies while placing their hand inside it. The film likely explores themes related to truth, deception, and perhaps the allure and impact of this ancient legend on modern visitors.