I'm pretty sure you can look at the recipe book that comes with the bread maker online, or just open th box I suppose! Why not do that and make sure they've got what they need for what you think will be the first things they want to try?
Waitrose do an excellent selection of bread flour mixes. We get the crunchy seed one but they do all sorts so a couple of those would be nice too.
The recipes with the Panasonic are really good. If they want to make 100% or 70% wholemeal loaves/dough then I think you need vit c powder. Another ingredient my Dad always leaves out is milk powder as he doesn't like the idea of it - he then always comments that my bread rolls are a lot nicer than his!
I have bought my parents and FiL breadmakers for Christmas. I wanted to put together a little hamper for each of them with essential ingredients to get them started.
I bought them the quite decent Panasonic ones so don't want to spend a fortune on ingredients, so wanted to get it right.
I was thinking a couple of types of flour, some yeast, maybe some packs of seeds or nuts etc. any suggestions would be gratefully received and preferably stuff I can get in the supermarket if possible.