40th birthday gift ideas for friend?

[Tinysnickers]

My friend turns 40 at the end of next week. I've been rushed off my feet at work and dealing with poorly kids so I just haven't managed to give any thought to a gift.
Can anyone help me out with ideas for a lovely 40th birthday gift?
She doesn't like smelly candles or body products, and food is tricky due to intolerances. (I have already got some chocs that I know she's ok with.) She's not into spa days/treatments or 'experience' gifts. Clothes tricky as we are opposite ends of the size spectrum and I wouldn't know where to start with sizing/what would look flattering etc.
I know another friend has already got her some jewellery so would prefer to avoid that.
Have you had a present that you loved?
Budget up to £50ish.
Supe greatful if anyone has any amazing suggestions.

I got vouchers for theatre, afternoon tea, a massage, cinema tickets, tickets to a show. Friend brought me out for a drive and brought a picnic. Another friend brought me on a guided night walk which I would never have thought of doing for myself. A magazine subscription

Can you frame a great photo of the 2 of you?
Fancy cinema and drink beforehand
Is she a cold type? Nice scarf and gloves?
Something like a national trust membership
A cushion with a funny message that means something to the two of you
A day trip to a museum or country house for the two of you
If you can do 50 for you as well as her then cocktail night
Gig tickets for 2

A meal out with you.
Vouchers, so she can buy her own clothes
A nice bag
Fancy flowers and wine
Books
Make a photo album for her

Anna Lui bracelet from liberty. Very delicate, not stuffy and can be worn with anything. Around £40

A voucher for something nice, a card with a lovely message and a bottle of bubbles. I'd go cheaper with the bubbles and splurge on the voucher.

Vouchers for somewhere like The White Company. Their bath robes are amazing.

gift vouchers for John Lewis type store; a fresh flowers subscription; cashmere socks; book tokens. Maybe tokens are a safer option?

So many beautiful suggestions ... what do you think?

What's your budget? Did I miss that?

Perfume, purse/handbag, wine/champagne/treat hamper, robe/dressing gown, slippers, shoes, afternoon tea, theatre show, preserved flowers and bouquets that can last up to a year