To not receive an apology is bad etiquette in my books.

DD once lost one of her Best friends toys when we were out. They had done a swap as her friend wanted her Toy story Jesse doll while we were at dinner so DD had her friends teddy bear. Friends DD wanted to keep Jesse for the night so I said that was fine as DD was happy with bear but we lost it. I called the restaurant, went back and searched where we had walked but there was no sign of the Bear. I called the restaurant so many times as this was a special teddy that she had since she was born. I was devestated.

I couldnt replace the sentimental value of the bear but the friends mum knew how much I tried to find it and I ended up buying DD's friend a brand new Jesse doll as she loved DD's so much. Of course my friend said it wasnt necessary but I felt I had to do everything possible to show her how sorry I was.

If something really expensive was broken and I knew we couldnt afford to replace it, I would apologise as much as I could and give them an apology card with some money towards replacing it.