You neeed to be quite firm and use the assertiveness techinque called Broken record.
Just say I'm so sorry that you still feel so bad, I feel you need to see a counsellor to help you work thoughthis sad ness , I'm sosorry I havn't been able to help you.
and then just onto a topic thats relevant such as getting a cup of tea or isnt it nice the weather is getting better, of the evenings are getting lighter etc.
AI Overview
The Broken Record Method: For People-Pleasers Especially ...
The Broken Record technique is an assertiveness skill where you calmly and consistently repeat a short, clear phrase or request, ignoring attempts to distract, argue, or manipulate you, much like a record skipping on the same few notes. It's used to hold your boundary or get your point across when someone isn't listening, by sticking to your core message without getting drawn into irrelevant details or emotional bait.
How it Works
Prepare Your Phrase: Decide on a simple, direct statement that clearly states your position or refusal (e.g., "I can't lend you money," "I'm not interested," "I need that paid by Friday").
Stay Calm: Maintain a relaxed, steady tone of voice and calm body language, even if the other person gets upset or aggressive.
Repeat Consistently: When the other person pushes back, ignores you, or tries to change the subject, repeat your exact phrase again, without adding new excuses or getting defensive.
Ignore Distractions: Don't get pulled into their logic, guilt trips, or arguments; just return to your core message.
Example
Them: "But I really need it! You're my best friend, aren't you? You won't miss $20."
You: "I can't lend you any money".
Them: "Come on, I'll pay you back next week, I promise!"
You: "I can't lend you any money".