Anyone with a dc who can't afford to spend much on Xmas. You can do several Xmas activities in run up to Xmas that are cheap but make Xmas really fun for little ones.
Bake and ice cookies. You can cut them in Xmas shapes like Xmas tree or a bell.
Bake and decorate cup cakes. There are lots of ideas on Pinterest.
I make a list of Xmas things so bells, reindeer, Xmas tree etc and each child given a list then we go to look at Xmas decorations in people's windows or outside on their house and kids tick off the ones they find. Chocolate bar for winner who completes their sheet first then home for hot chocolate with marshmallows on top. (Mini marshmallows Less than £1 at Aldi/Lidl and can use to decorate cupcakes too).
Threading popcorn to decorate the tree.
I save all my old Xmas cards every year and use pinking shears to make gift tags from old cards. DGC love doing this and use a hole punch and gold thread to make them look really nice. They make some to take home for DD to use too. Write them out with a gold pen.
You can buy packs of Xmas paper chains and even quite young children can manage to do them. Then hang them up in the room or on the Xmas tree to decorate.
Xmas colouring sheets add a little glitter then cut out and stick on the fridge.
I used to take DC to collect for comes earlier in the year and I dried them. Then at Xmas DC painted them silver and gold and we arranged them into fireplace with Holly I picked from my garden.
All of above activities cost less than £10 each some less than £5.
When my DC were young and we had so little money I used to do lots of these things to make special Xmas memories and as adults my kids still say they had magical Xmas as children and felt they did as lot more than a lot of their friends even though I spent very little compared to many of their friends.
Also never go into debt to buy expensive Xmas gifts. It is not worth it as after all it is just 1 day.