I bought some bits for DD at Xmas time & improvised with others, for example you don't need to buy the felting brush - use a block of polystyrene instead - works just as well for a beginner, though obviously won't last so long so if you find you DO like felting, you can always buy a brush later
We did wet felting first - using a big tray, bubble wrap, hot soapy water & a bit of tulle - though I thought the tulle a bit hard to remove & will use calico next time & once we'd done that, DD did the detail with needle felting - she used THIS NEEDLE which I think was a good buy & DD found it really easy to use (she's 9)
I did also buy a book, but I won't recommend it as I found the tutorial a bit hit & miss & DD couldn't understand it at all - it did have some nice images, but nothing you can't find on the internet, I ended up googling & she loved these tutorials
Theres lots more if you nosey around the links.
She had great fun criss crossing & layering up different colours to make the pattern & colours she wanted, so that it looked like an animal & ended up as a mask
HTH