Flutter ios build for testing
You can follow this article to make .ipa file. (.apk is for android only, for iOS it's .ipa)
https://medium.com/mλgnξtλr/how-to-export-a-ipa-file-from-xcode-without-a-dev-account-bac8b2645ad3
Keep in mind that, apple is signing build to be installed on real devices, so you have to turn that off, and after making an ipa file, you can upload it to www.diawi.com and get link from there to share it with your friend. This diawi links are not working some times, in that case you can use cydiaimpector tool for installing the build.
For this installation, your friend has to put their apple id and password upon requested, here NOTE that if your two factor authentication is ON, then you have to create app specific password to be entered in.
How to create app-specific password?
https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&cad=rja&uact=8&ved=2ahUKEwiSvpjUo-fjAhXt8XMBHRtBDlUQFjACegQIDBAI&url=https%3A%2F%2Fwww.imore.com%2Fhow-generate-app-specific-passwords-iphone-ipad-mac&usg=AOvVaw3chF3FoIcfHZLR6jExh_EZ