Rinse off the giblets and the neck and put into a small to medium sauce pot.
Add the water and bring to a boil. Reduce heat and simmer for about 1 hour. Liquid should reduce by about half.
Remove the parts from the water, but do NOT discard the water.
Chop up the giblets and use a fork to shred the meat off the neck. Return the chopped and shredded bits to the pot of reserved water they were just boiled in.
Add the drippings from the pan where you roasted the bird.Turn on the heat under the pot again and whisk in the flour. Continue to whisk until the gravy thickens.
Add salt and pepper to taste and serve.
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Notes
Please note that the nutrition data below is a ballpark figure. Exact data is not possible.