Practical things - set up a box with a few things in it for these emergency times:
Dynamo/wind up torch
candles
incense
soap
hand cream
writing paper or cards and stamps
If you make:
Jam, chutney, preserves, sloe gin etc make a special cover, tie a nice ribbon round, jazz up the label with glitter and gift this.
If you Bake:
Make some special biscuits or sweets and wrap them beautifully
Make a loaf of bread or a cake
If you grow things:
Gift some plants or seedlings
A posie of flowers from your garden
A posie of wild flowers
Herbs
Other produce from your garden
Gather nettles, dandelion leaves, mint and other herbs to make a refreshing tea.
Other
Make a music compilation CD of songs you think the recipient would love.
Print out some favourite photos and make a collage.
Make a gift voucher for something – cutting the grass, weeding, cooking a meal, babysitting, an outing, a picnic or some other gift of time you know they would appreciate.