You don't say which year group of KS2, but if she was one of my Y5s, I'd be looking for this:
Introduction to set the scene - most people are constrained by their own earnings etc., but if you had £1m pounds, you would have a lot more freedom. Where might you get £1m? Inheritance? Lottery win?
Paragraphs explaining different options for using it
- home
- travel
- massive shopping spree
- charity
- savings
(maybe not all of these - perhaps select 3. Possibly consider pros and cons of each use)
Conclusion - maybe consider whether money really would bring happiness.
The bit about not using 1st person is to encourage them to use phrases such as 'Some people think that...', 'It could be said that...' 'Occasionally, people spend money on...' - developing a more formal style of writing.
Not sure though, if it's a plan, how she's meant to show she's not writing in 1st person. If I was doing this in class, I would have them bullet point the content, and then alongside it (in class, I get them to use a different coloured pen) they would note key vocabulary and phrases they wanted to remember to use.
Hope this is helpful.