My friend and I were on very tight budgets this Christmas. She has just bought a new house and I am saving to take my daughter to eurodisney, so neither of us had a lot to spare for gifts. We talked at length about who we had to buy for and one of her issues was the amount of presents she felt obliged to buy for friends children. She said she enjoyed doing it, but it had now got to the stage where there were 25 children to buy for every Christmas and it was just too much money to spend.
I'm a single mum to an 8yr old, I have an elderly mum who I also take care of as she is practically housebound and the remainder of my family have their own lives that don't involve us.
I told my friend that to me, a "promise book" of childcare "vouchers" once a month for a couple of hours, or just meeting up with me for a cuppa and a catch up (and a grown up conversation) would be present enough, The one thing I never ever ever have enough of is time for myself.
I love my mum and my daughter with everything in me, but sometimes I need space to just be myself so I can look after both of them to my best ability, and having someone offer me their time or a listening ear, or tea after school for my girl while I have a hair appointment (or something) would be the absolute best gift in the world!
I completely understand that she wants to give you a gift, and I totally understand how uncomfortable you feel receiving them - its so hard and there is so much pressure to give and spend cash at Christmas.
Another of my friends does a thing with hs best friend where they set a limit on how much they spend, so say, no more than £2, and they have to buy one another the most outrageous/funny/blue/tasty/huge gift they can find for not one penny more than that amount. He says he really loves buying that present every year because they have a chat to arrange it, the challenge of finding the right thing and then they meet up and watch one another open it! Usually with coffee and mince pies and lots of laughing. I must admit, I hope I can find a friend to do that with, I think it would be fun!
I have bought 2 diaries this year - one as a diary because I am so forgetful and scatty, and one where can write a sentence each day about something good or funny that has happened or been said, my girl is growing fast, and time with loved ones doesn't last forever. It will be nice when I am older to look back and read those little memories - maybe you could do something similar, and show your friend over coffee next Christmas??