I have an old pair of Nike women's specific bike shoes, three velcro closure. They are well-loved and well-worn, but would be perfect for someone just getting started with clip-less pedals.
I also have a basic pearly-grey bike helmet. It's kind of dorky, but maybe good until you decide which fancy helmet to buy.
Contact me: wadsworthr AT gmail DOT com
Taken! I have three prospective homes, so for now they are off the table. I will repost if nothing works out!