We do a special "breakfast" on 1st December (although sometimes it takes place after school). I provide them with a menu of choices (they always pick pancakes shaped like Christmas trees with Nutella or maple syrup, and if it's after school they choose "breakfast wrap" as well. Often I make cinnamon buns.
I dress the table with decorations, a poinsettia, red tablecloth/napkins, crackers and their Christmas mugs get their first outing.
They are given all the Christmas stuff at this time as I can't see the point of giving Christmas themed stuff on Xmas eve when it's nearly all over. Over the years i've included Christmas themed books (this year we have the Christmas Pig by JK Rowling coming), Christmas pjs, panto tickets, Christmas jumpers, chocolates, Christmas earrings, Christmas deeley boppers/ hair accessories, Christmas cuddly toys, anything Christmas related really. This year I have a game where they wear antlers and try to throw something over them; I have some Christmas duvet covers coming and I will buy Xmas pjs and jumpers. No child has asked for a fancy advent calendar yet, so it may be chocolate ones for them, but in the past they've had smiggle, Lego, Lol etc. I always have Liberty or Net a Porter
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Our elf will see his 10th year with us this year. We had him before elf on the shelf was popular (I'd only heard of it on US websites when I decided to get one) so he is a soft toy who looks like an elf. He has a passport that I made for him all those years ago and he used to be Santa's eyes and ears watching for unruly (and good) behaviour, he's never done much mischief - I'm just not that creative!
I honestly think that doing this for my DC is more fun than actual Christmas Day and I know that they look forward to it every year. Even if I haven't got a tree at that point we dress the fireplace and put Christmas cushions out, it's a nice way to kick off the festive season.