Hello Beanmistriss
Although my two girls are now nearly 5 and 8, fortunately I had, and still have due to ill health, lots of help from my husband and family.
(I'm not suggesting your friend hasn't the same BTW)
Anything, such as help with household chores, weekly shop, cooking a meal or looking after the baby so I could catch up on some much needed sleep was very appreciated!
Perhaps you could make vouchers to give to her. You could offer to do any of the above things or similar.
It may not sound exciting but might be something she would like but hesitant to ask for...!