I have 1 child. Godparent to my child has 2 children- I am godparent to one.
Every year Godparent sends list of suggested gifts for her children. Children are 10 and 13. Gifts range in price from £40-£100 or so. Last few years I have ignored the list and have sent something of my own choosing that is usually circa £20 each.
Godparent has never a single time sent a gift to my child for Christmas. Not once. Mine is older than their oldest.
This year I am thinking of just ignoring it. But I worry if that's just petty of me. These things should not be transactional but I confess over the past 13 years it has felt a bit one-sided. It's not the cost so much but the principle.
For context we see each other in person around about once a year or less nowadays as she moved to a different parts of the country. We don't have alot of other sorts of contact like phone contact / facebook etc. If she comes this way to visit her parents we might meet up, but like I said once a year at most.
(ETA- yes we were once a great deal closer as she was my chosen godparent. By the time her oldest was born though our friendship had drifted and I think I was made godparent to even it up, if that makes sense).