She is mid 60s.
She does not want ornaments or photos.
She has a kindle and an iPod so downloads music and books.
I wouldn't risk clothes.
She doesn't want jewellery.
She is allergic to most cosmetics and soaps, she has a stock of her "safe" ones and doesn't need anymore.
She isn't a foodie.
She hasn't got any real hobbies - doesnt like gardening or cooking or anything.
I can't find anything on that she would like to see at the theatre or any concert. She does like going to the theatre so that would have been ok but nope, nothing on.
She has previously had a magazine subscription which she then cancelled because she doesn't read magazines. 
What on earth can I buy?! I have a budget of around £100. I did wonder about a new phone (a smartphone) but not sure what I'd get for £100 and she might like to choose it herself anyway.