What you need:
12 loo roll tubes - all the same size, cut in half
Sheet of sturdy cardboard
PVA glue (I used an adult version but I'm sure children's glue would be fine too)
Green spray paint
Coloured tissue circles
Loom bands or other small elastic bands
Number stamps (or you could use stickers, or hand write)
Sweets/tiny toys to fill (I used chocolate coins, and some jewellery, erasers, stickers and a parts of a 'road works' set that I found in a charity shop)
How to make:
I followed the instructions on the glue packet for priming the loo rolls and board - I watered down the glue and brushed it over the board, and dipped the ends of the loo rolls into it, and left to dry over night.
I then arranged the loo rolls into a Christmas tree shape and glued them onto the board, and left overnight to dry. I sprayed the whole thing green and again left overnight to dry. I cut out tissue circles and stamped each one with the numbers 1-24. This year I have made this part easier and I have got pre-cut tissue circles and Christmas number stickers (from my new favourite shop, Tiger).
Once the paint was dry I popped sweets and tiny toys into the loo roll compartments and covered them with the tissue circles, fastened with a loom band. The children loved them and I was pretty proud of them too!