Items are not necessary for magical work. But once you are deeper into the subject, you may want to collect items.
When I first began I had nothing but a few candles that I had found around the house; but now I have, an altar, candle holders, coloured candles, white candles, incense, incense burners, cauldrons, chalices, wands.
But nothing is necessary, you can gather what you wish, and leave what you do not. In the future if you wish to collect more then you can.
Good Luck xxx