How about a charity donation in your friends name? I ask family and friends for this for Christmas and birthdays. I really don't need any more stuff, and I suspect this is true of many of us on here, but £30 could make a real difference to someone in dire need. A charity which helps women and girls perhaps?, eg Water Aid, Doctors Without Boarders, Save the Children, one of the charities trying to help refugees, mothers and children in war zones, eg the Yemen.... or support for a local food bank or homeless charity in the UK .... sadly the list just goes on and on....
Most organisations will send a card to acknowledge and send appreciation for a donation in sometime else's name I think