This is the time to give the bike a really thorough clean. Wash it in warm soapy water (best not to use washing up liquid, use car shampoo and rinse it off thoroughly – don't jet wash!). Get in all the nooks and crannies and look for ripples, cracks, dents and other problems. If it's a springy bike, check around each pivot and make sure there are no cracks or ripples. Check the forks are straight and the stantions aren't scratched; hold the bike upright and look "through" it from behind to make sure the wheels line up exactly.
Check your levers for bends and cracks and take your seatpost out and check that. Make sure your wheels are still running straight and look carefully at the cranks and the areas around where the pedals attach. Look carefully along your bars and near the point where they enter the stem. If you're feeling really fastidious, take your grips off and check the ends of your bars.
If all of the above is fine, chances are the bike is probably all right. And you've cleaned it, checked it and shown it some love ready for the next time you ride. If there are any problems, head down to your LBS and get it checked over by a _good_ mechanic. (don't just ask on here, amid the good advice you'll get fifteen numpties saying "I rode my Heckler with a cracked frame for eight years and it was all right…" ;))
As for the helmet, again check it carefully for scratches and dents. If in doubt, replace it – some helmet manufacturers have a crash replacement scheme where you send your old helmet back, they use it for R&D and give you a discount on a new one. Unlike motorbike helmets, bicycle helmets can be dropped on the floor and battered a bit and the plastic shell usually prevents the impact-absorbing polystyrene getting damaged too much.
: P