I think children should be taken seriously. This is obviously some kind of cry for help or support. I would think of a really tactful way of telling your friend what her daughter has said (maybe mumsnetters can help with this as I have no idea off the top of my head how you could do this!). THen maybe your friend will stop sending her poor daughter to this extra tutoring at such an early age.
I know this is beside the point, but I agree with you that this is far to early for a child to be preparing for exams. Where`s her childhood FGS.