Thank you for referrals - gifts

I work for a small architects' practice and we get referrals from builders, estate agents, former clients etc. As a thank you (and encouragement to keep recommending us) it'd be nice to give a gift to the referrer. Nothing huge - ideally a bottle of fizz, nice meal kit etc something around the £25-50 mark. Does anyone have any information on how this would work from an expense point of view? I tried googling and some advice says to treat as entertainment but that's more in relation to gifts directly given to customers (rather than referrers, who are in effect providing a marketing service). Thank you

Hi
If they are not employed by you but receive a benefit from you then it would most likely be classed as third party benefit.
This would most likely need to be dealt with by the builder.
Please see Expenses and benefits: third-party awards for more information on this.
Thankyou.
Regards.