January Birthday ideas please

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For various reasons I need to be organised on this soon. I have a good friend who has an early January birthday and each year it is getting harder and harder to come up with a gift. After Christmas they are usually on a diet and doing dry January, so that rules a lot out. Previous successes are books, gloves, cashmere socks. Budget about £40, age early 50s. Any ideas gratefully received.

Bath salts or posh candle

Manicure or pedicure voucher?
A book (lots of lovely non-fiction books out there about walks, art, music, poetry) and a candle?
Agatha Christie seasons box set?

Scarf? Some lovely ones out there.
Afternoon tea voucher for both of you?

I have a January birthday and mid 50s and would hate things mentioned sorry.

Does your friend have any interests beside drinking alcohol 11 months of the year and dieting? Is there a show, place you could both go to. Does she craft, garden, collect, drink tea or coffee. Talk about things she would like to do or have but not actually got around to do it eg, manicure, start a craft or something else?

Jewellery box / travel case?
A nice water bottle (just bought one for a friend which reflected her hobby)?
Earrings with her birthstone?

I agree re activity hence afternoon tea voucher suggestion. I’ve had a theatre voucher before, coffee gift vouchers, spa vouchers. Manicure or pedicure voucher is always a favourite but coffee very useful too. However you may prefer to buy an actual gift. I don’t like toiletries but one friend bought me a luxury moisturiser which I now absolutely love and buy regularly.

Thanks for ideas. Specifically mentioned dieting and dry January @TroysMammy as she is health conscious most of the year but does enjoy indulging in festive treats. Come January, she is back to her healthy ways.

I'm the same age with a January birthday.

Jewellery? Fashion stuff that would fit the budget. Could pick up a good offer in Black Friday/sales.

Nice pj's? Again, you get great offers in the sales (but that might not be any good if you are buying now).

A nice leather belt.

Magnetic wallet to attach to phone or a nice leather card holder.

Air tag and holder to attach to keys (if she has an iphone)

Nice travel wallet (if she likes her holidays)

Bobbi brown vitamin face base (pick up when on offer)

Does she exercise? A new gym top from Sweaty Betty?

Jigsaw (have a look at Wentworth) or board game to while away those treat/booze free January nights?

I'm similar age and have a January birthday too. I always book a spa day for mine. Usually plenty of offers at that time of year.