Hi 3boys, I feel the same about her old nursery, I was grateful at the time but now I feel I should go back and thank them again for all their efforts (which made me more forgiving of their blunders)
I would've been more lenient about the gift if I could see that generally she makes an effort to at least consult me before an activity or trip takes place but usually it's me running to her. She happily took my money for dd's Xmas lunch and when I queried what they would do about the butter in the mash and icecream she said id have to provide it myself, I honestly hoped she would say they'd take care of it. I then asked for £1 back so I could provide half of the lunch myself 
End of the day you wouldn't expect a teacher, someone paid to take care of your child and ensure their safety, to be so lax about these things.
Those people defending the teacher and hailing her as some hero don't seem to understand a huge part of training is inclusion and differentiation and also risk assessment/safety or does that only apply to the majority students and minority are too much hassle to accommodate? I am secondary trained in the state sector and whilst I have many more classes to deal with than a little class of 15 I would certainly expect a slap on my wrists if I gave a teenage girl in a class of 30 an allergen as a present, never mind a 5 year old. I most certainly wouldn't say "be grateful I paid for that myself". Not to mention risk assessments when baking (though not my subject!) although maybe less of an emphasis in primary?
But I do agree The present is just a reflection of their general attitude to her allergies. if the complaint has to go formal I will focus on the baking activity rather than the gift. I will also try to find another school in the meantime but really don't think we'd get a place in the state sector.
I have read the school's complaints procedure and because reception is still EYFS I can complain to ofsted or isi if the head fails to sort this out.
Thanks everyone for all your support in this.