I've got a plastic sewing box and filled it with coloured thread reels, needles, tape measure, scissors, elastic. I will try and get a "My first sewing" type book to go with it it. I'm a bit of hoarder where fabric etc goes, never know when it might be needed for homework! I was thinking of adding some pieces of fabric and maybe some buttons from my collection, so she has what she needs to make some dolls clothes, but these would obviously be things I "had" rather than things I "bought" iyswim. Would you think that was naff? Or is the whole idea naff? Girl in question already has a house full of toys and books, mum is not happy about Bratz, HSM etc and they do do lots of crafty things and baking etc.
My mum made up a box like this for me (possibly when I was a bit older) and I still use it all the time. (For repairs if not for creativity )