Why not treat someone to a voucher which will enable them to get that piece of furniture upholstered that they've always wanted to? 

What could £200 get you? 
Make a set of four custom cushion
Be part payment for getting some dining chairs done. Set of 6 dining chairs roughly £250. 
Small chair to be recovered
Or part payment for a larger project
 
Note the £50 does not include fabric and is only for labour.