Hi Sue,
Ugh
Neglected feet need a good pamper from you. However your client needs an education in doing some homecare. I know that they expect a miracle in one service but really it's nigh on impossible. A good pedicure with lashings of exfoliator/callus softener, oils and butter based products will be a great start. Cuccio do such fab products that it becomes a really nice pampering experience.
Use your common sense and advise on hard skin removal at home using a pumice almost daily. (I like Mr Pumice as a good homecare hard skin remover - (Sally's salon supplies ) Followed by lashings of cocoa butter or nourishing cream every day to help to heal those cracks. Advise that they wear small socks to help keep the products on the skin.
Follow up with another pedicure in say 4 weeks and there should be an improvement.
Client no 2.
You can't grow short nails back, but you can neaten with a file the irregular shape and hope that they grow back without a lot of soreness and pain. Cleaning gently under the free edge can assist and prevent ingrown nails if they are not too troublesome. It is surprising how much discomfort is felt if there is a build up of dead skin and sebum under the corners of the nails.
Again provide the pamper element and it will be a lovely experience for them.
If necessary those feet may need the attention of a podiatrist. We know our limits and we should refer onto an expert if they have problematic ingrown nails.
Good luck for tomorrow.