Try to come up with a course plan for the kid. As for the level you will need to determine that yourself. For example what can the student do beyond ABC?
I have tried to solve this problem of levels by putting materials on my
ESL kids site according to stages of development.
Present vocabulary in simple sentences using the flashcards. Use the same flashcards to play games. Guessing games always work for me. I hold the cards to my chest and ask the student to guess which card I am about to take out. If the student guesses correctly, I lose a point and he/she wins. Also with the small-sized flashcards you can turn a number of pictures face down in random order. Ask call out a word or make a sentence with a word and ask the student to guess which card facing down has that word. For example if you are teaching fruits you could say: "I like red apples." There are about 5 fruit cards on the table face down. The kid takes a guess and turns one of the cards. If it is an APPLE - Yeah! The kid wins and you lose. Try to always lose when you play these teacher vs. student games. I forgot to say you can find the flashcards on the site.
These games help listening and vocabulary development.
For reading, get a few sentences you want to teach for the day and make cards of each word in the sentence. For example: " I like apples." - That will be 3 cards. Say this sentence with the cards showing the sentence in the wrong order, for example: apples, like, I. When you say the sentence: I like apples, the kid rearranges the cards in correct order.
These are just a few ideas. Look around the site for more.