Sorry but have to lol at all these posters on a frugal thread worrying about their £100 per chilld budgets! Really 
My £25 pr child budget:
dd - set of three books from Book People - £6, 2 supeerdrug body sprays - £2, Now CD - £12, pants from Primark - £3, chocolates £2.
ds - Ripleys believ it book - £8, headphones - £5, books, £6, wallet -£4, chocolates - £2, Lynx (poundshop!) - £1.
DH - £15 of books from Book People and a t shirt £5.
DM - theatre tickets £40 for her and me (will buy in Feb)
BIL and SIL - a book each (cookery for SIL and football for BIL) - £8 , kitchen stuff - £10
DN x 3 - will get nail varnish type stuff on 3 for 2 from Boots - totla £20.
PIL - am leaving this to dh 
Food will be about £50 on top of normal weekly shop (probably £25 extra on meat, £10 extra on Xmas pud, brandy cream, chocolates, £10 on cheese board and crackers, £5 on trimmings - cranberry, bread sauce).
I have wrapping papaer and cards (poundshop greatif not) from last year and will spend £20 on a treet, so our total Christmas budget will be £220.