For me, when it comes to parties in general, I'd spend the most on food and drinks. What's a great party without yummy stuff to enjoy. Moreover, living in a country that's pretty much food crazy, the first things your guests will talk about during and after the party will be the food. With kids parties especially, you'll probably spending quite a bit on cute customised cakes and treats :)
It's the party set-up/decors. I wanted my child to have a very nice theme set up so I had to start the preparations as early as 6 months prior so I can check out options for the suppliers. But overall, I really wanted to make everything special. I also gave emphasis on the cake design as it is usually the center of attraction during parties.
I spend the most on food, cake and return gifts. Cake, because my kids always want the cake to be the best. Food because I want that whoever I invite for the party enjoys the food to the hilt and return gifts because as you know, how little kids look forward to this part.
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If it's a theme party, then probably the bulk will be spent on food and decorations. Getting themed cakes and gift bags for the little ones attending your party can chalk up quite a massive amount.
For me it would be the personal gift we would give our kid during the party. Di kasi mabibili yung joy nila pag nakita nila how special yung gift for them sa party.
#1 would be food followed by decorations. Next would be cake and entertainment.
thanks