Chicken giblet gravy?
I put all the giblets (minus the liver) and the neck into a pan and cover with water. Add half an onion, a clove of garlic, a stalk of celery and half a carrott and a handful of fresh herbs like thyme, sage, rosemary. Simmer gently for a few hours, adding water as needed. Strain off all the solids and you have a nice broth. I sometimes add a splash of sherry or port. I thicken this into a gravy using cornstarch/water slurry, but you can use flour, or whatever your favorite thickening agent is. Add salt to taste.
I look forward to seeing recipes for other versions....
As to how to remove the giblets, the chickens I buy all have them in a tidy packet in the neck or main cavity.