If we wind a spring or stretch the rubber band we actually applied the force on them, forcing them to change their potential energy. In terms of that, we can say we did the work there and transferred the work by ourselves to increase the potential energy of the spring and the rubber band. In that state, when they are winded or stretched, they have increased potential energy. In terms of heat transfer, we can assume there is none heat transfer, because there is no significant change in the temperature caused by the temperature of our hands which can be equalized to the temperature of these items. As we said, winded spring or stretched rubber band have increased potential energy which is allowing them to do the work. Releasing these items when they are winded or stretched will cause the change of potential energy of the spot where the force of hands is applied and the potential energy will be transferred to the kinetic energy of that spot,in the simplified case. If the rubber or spring hit some another item, they might move it, break it or make any other change on them which is then work done by the spring or rubber band, where the kinetic energy transferred to the work done.
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