Kids with no Christmas ☹️

My friend just informed me that there will be no Christmas for her family this year because they are completely broke. They aren’t religious, so for them Christmas is just about toys. She has two young children and I feel so sad for them. I want to give her some money to buy them gifts so they would have something to open on Christmas morning. I feel that if I just give her the money she will cheap out on the gifts and use the rest for cigarettes etc. (she hasn’t made the best life choices). Any ideas on how I could do this without offending her but also ensuring the kids get the gifts?