Q: I have an apple account but would like to create a new one for my mum on my computer how do I do this ?

You can create a new iTunes account on your computer's iTunes or you can do it via http://appleid.apple.com : iTunes: How to set up an Apple ID within iTunes

If you don't want to give credit card details before the account can be used in the iTunes store then follow the instructions on this page : Create an iTunes Store, App Store, or iBooks Store account without a credit card or other payment method