No of course you shouldn't feel guilty! (I always get DS a Lego one and we have loads of fun opening it). I think it's a a lovely whole month's worth of presents, even if you have to spend £60 less for an actual Christmas present, it's what she really wants so who cares?
Btw, £60 is a lot of money for me too. But honestly, every single day she is going to get a moment of joy. That's £60 well spent imo. Don't feel guilty or need justification...£60 is not a huge amount in the scheme of things even if you aren't well off. In 6 months time, are you going to open your purse and think "ooh I feel like I'm down £60". No. Just enjoy and move on !