Get an A grade Humax HD Fox T2 Freeview HD box. You can get them for around £64 from Humax Direct as Manager's Specials. You can convert this to a recorder by adding a computer USB hard drive. Humax also appear to be selling off their stocks of the HD Fox T2 with a rather mean 160Gb hard drive for about £120 including postage
She can only record one programme at a time rather than the two in twin tuner full PVRs.