"If there is anything I can do let me know." I have had this said to me during difficult times in my life: the death of someone I love, my house burning down, a broken heart that I thought would surely be the end of me.
If you should find yourself saying this to someone perhaps it would be better to just do something. Do what you would want someone to do for you if you were in the same situation.
Nothing done with kindness from the heart is too small. Especially to someone who feels broken.