They really don’t need anything at that age and agree other people just buy so much anyways. Having said that, rather than a gift as kids have so much and if they’re at nursery full time there’s really only weekends they get to play with their toys, in between kids parties, family/house stuff and any activities they may do, we bought a season ticket for the zoo. DS was free until aged 2 and we just went as and when throughout the year if we didn’t have anything on.
It’s tough though as we all feel like there should be presents, but it is unnecessary at this age for “stuff”. Thinking on we’d put aside clothes from the sales on the next size up to unwrap. We unwrapped them as he had no interest 😂