Sensation (2011)

Man-boy farmer Donal discovers that his father has suddenly passed away. Now on his own, Donal attempts to lose his virginity by hiring a prostitute to help him get out of his rut. And so he meets Kim, an aging Kiwi escort. After engaging in a strictly sexual encounter, their relationship soon progresses into a lusty romance, then to a business enterprise between two partners. Through these exploits, Donal and Kim provide each other with a sense of love and belonging that neither experienced beforehand.