It depends how advanced the gym pupils want to become. The better the equipment the easier it is to progress, but here are a few things that are useful for gymnastics:
Beam (not needed for boys)
Vault
Bars (asymetric for girls, parallel for boys)
Sprung floor
Pommel horse (boys only)
Rings (boys only)
Foam pit (useful for practicing trickier skills so you can have a soft landing)
Chalk and handguards so you prevent blisters and rips when on bars
Trampets can be useful
Mats of course for safety! Very important!
Weights etc. for conditioning
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