The carpet can be simulated with scale car 'flocking' basically its a fine fluff that's glued to represent scale carpet.
Leather can be simulated with paint and proper gloss for the shine. To add real leather will be a lost cause as the seams will look 6 scale inches on a 1/24 scale auto. Experiment with paint, a high gloss can be painted on with future floor polish. Worn leather can be done with a semi gloss clear and highlights.
I sprayed a black leather jacket with a flat clear and used black & dark purple pencil crayons for semi
gloss highlights.