I don't use a load of products so BAC aren't for me either.
DD loves all the make-up and skincare . The M&S one wouldn't be her thing (I always check the contents beforehand) .
She likes high end make-up (Urban Decay / Too Faced/ Kat Von D )
Bath and hair products from Superdrug /Lush/ BodyShop
So I do her BAC myself (this is the 2nd year ) she loves it , but Bloody Hell , it's hard work 
I start in Oct buying bits , then wrap in tissue paper , ribbon and a 1-24 number.
So far this year , things like Leighton Denny crystal nail file , Burts Bees handcream, BB showergel, BodyShop face mask, Rituals foam gel, Huwwah lip balm...... (and more I cannot remember)
Things she wouldn't go out and buy herself , but some she's hinted at .
I don't know the £££ value but its part of her overall Christmas present pile .