ukriversguidebook
I would buy a new bouyancy aid and helmet as they are fairly important bits of kit.
I wouldn’t buy a deck unless you have a boat as if you are borrowing boats then they often have different size cockpits. Unless you are a kid hoarder like me then you can get a keyhole, riot, polo and slalom deck!
I would probably suggest you get a nice thick long john wetsuit (like dungarees). Go second hand, doesn’t neet to be a kayaking brand.
Cag I would go for either adjustable or simple neoprene seals. Latex is better for keeping you dry but requires care and is harder to get on and off.
There are loads of brands out there but I’ve always rated Palm. If you just want stuff for pootling about on easy rivers and lakes then chillcheater stuff might be appropriate and cheap. There cags are good too but pricey for kids stuff. They do a range of thermal tops which are good enough for warm weather use.
online shops include deperate measures, up and under, brookbank.
If they are going to keep going through winter outdoors then consider a set of pogies or gloves to keep the hands warm (used to hate freezing hands as a kid) and maybe a neoprene cap for under the helmet. Simple fleeces and synthetic tops for under the cag.