Good sharp scissors are a must - they should cut fabric or thread cleanly without it being held taut.
A good tape measure, and even for the youngsters who maybe don't know what an inch looks like it should still be marked in inches and cm.
Steam iron, ironing board and press cloth (a large man's handkerchief will do)
Pins - sharp points, not too thick but length can vary. Choice of tiny head or berry head is personal, the berry headed ones are easier to pick up. Glass heads will survive contact with a hot iron, plastic heads won't.
All the rest is optional and will be acquired as and when needed. Extra bobbins will likely come high on the list of optional extras. Coloured thread should be bought with fabric but big reels of basic colours, black, white, cream and maybe navy, brown and grey, work out more ecconomical.
Rotary cutter and cutting mat, plus weights, is a moot point. Some swear by that method others fear for fingers! What has she been taught at school about cutting out fabrics?. Personally I use a rotary cutter for cutting straight lines (for patchwork) but never for cutting dressmaking pattern pieces. Shears are much more accurate.
Storage doesn't have to be anything fancy, just somewhere clean, dry and without any rough edges is all that's needed. Any sturdy table or desk should suffice for a basic sewing machine. If it vibrates or moves about place a piece of
non-slip mat underneath it.