The filter media might be your best bet. It probably has more surface area than "some" gravel if it's a sponge, batting type pad +/or biobits (balls, cylinders). It's safe for your friend to share 1/4+ of the media (or if they run 2 filters maybe 1/2 from 1 filter). Is your friend's tank bigger than yours? That'd be good.
It's hard to say how many fish that might support without adding ammonia to say 1ppm & see how fast it & nitrite goes to 0. if in 24 hours, then your tank is cycled for a light but full tank's worth of fish.
Otherwise you can ballpark it a bit based on your friend's fish load, say up to 10 or 20% of their fishes' body mass. Not inches of fish; if they have big fish like a few angels or big gouramis, that might = 10 tetras or rasboras per big fish. So 5 angels = 10 smaller fish for you. Does that make sense?
You'll still have test daily & be ready to do big water changes to keep ammonia & nitrite under .25ppm...even that little can harm fish's gills long term.
Still, if your friend's tank is healthy it can really jump start the cycle. You'll have both nitrobacter & nitrosomes bacteria & they can multiply fast with ammonia (preferred) or fish.
So, remind us what fish you want & your tank size... & what are friend's fish & tank size? Will you add plants now? That can help too.