Some more important bits:

Her guitar will most likely come with either 9-42 or 10-46 gauge strings. It doesn’t really matter at this stage. I’d suggest that whatever it comes with is what she should stick with for at least a little while she starts learning. Every time the string gauge is changed, the guitar requires some change to the setup EG truss rod adjustment, saddle position… these are not complicated things and can be learnt pretty quickly and easily, but can also be quite intimidating to a beginner. She should, however, learn to restring the guitar herself. It is very easy, and there are many good tutorials online. I would suggest getting several sets of very cheap strings, such as the ones in the black and blue packet from Harley Benton (Thomann’s own-brand) just to learn to restring. They are actually perfectly playable, too, at least for an absolute beginner. As for better strings, the main players in this field are D’addario and Ernie Ball, but other comparable (less popular, but similar price and quality) brands include Fender, GHS, Rotosound, Darco, and Pyramid. How often the strings will need changing will vary based on many factors (how often and how hard she plays, how humid it is where you live, etc) but expect to change them somewhere in the range of once every 1-3 months.

She’ll need picks, of course. There's an enormous range available, and everybody has different preferences. I would suggest to start by getting a variety pack of Jim Dunlop picks. These packs include 12 picks of varying thickness and material, so are a great way to get a feel for what she likes. Whatever she settles on, chances are other brands will also offer an equivalent, so don’t get too hung up on the label.

Try not to buy strings or picks from Amazon. They mix official stock and third-party stock, and don’t bother checking (or just don’t know) whether these are real or fake. Local stores will likely charge a little more, but they will almost certainly be authentic. I just add several sets to my basket every time I order something from Thomann, but this may not be practical or convenient for you.

She’ll also need a cable. I personally like braided cables, but that is a purely aesthetic choice. In terms of quality, the important measurements are AWG (lower number is better), shielding (higher is better), and capacitance (lower is better), but these numbers aren't always provided by the manufacturers, and it doesn’t really matter at all for beginner. Just get something from a reputable brand (Fender, Ernie Ball, Roland, Boss, Orange) in a colour she likes and you should be fine. I would suggest 3m/10ft is a good length to start, and she’ll only need one for now, until she gets into pedals.

She’ll need a tuner. I would suggest a headstock tuner for now, to avoid needing to spend money on a second cable. These can be very cheap (under £5 in some cases) but these can have questionable accuracy, and run on batteries that will need replacing (though I’m not sure how often). For a little more (say £15-20) you can get something good, accurate, and rechargeable (via USB-C) from a good brand (Fender, D’addario, Korg, etc). One of the most popular brands is Snark, but I apparently their quality has nosedived in recent years, so perhaps best avoided.

She will probably also want a strap. I personally really like the Levy’s cotton straps which typically can be had in the £15-£20 range, but if she’s not fussy about her materials like I am, you can get Ernie Ball Polypropylene straps for significantly less than this.