As I understand it you are only obliged to provide a cooking facility, a kitchen with oven / hob, or even simply a microwave in a kitchenette. Also adequate heating & hot water facilities.
I would strongly suggest you do not provide anything else, although I generally provide a fridge / freezer as well, as they are usually built in to fitted kitchens, to maintain the standards I wish to present in my properties. I also provide a door mat, in the hope they will wipe their feet before entering!
You should know that any furniture you provide must comply with fire safety standards, or you could be held liable for any consequences.
Anything you do supply should be fully detailed in an inventory and condition report, and you are deemed responsible for there upkeep if included in the contract. Of course any negligent damage will have to be paid for by the tenant, if your lucky. But there is always the issue of wear & tear if it ever gets in front of a judge in court, and I can guarantee you, the landlord, will come of worst.
In a change of circumstances, I decided to rent out my personal penthouse, which was fully furnished and fitted to a high standard - more fool me. The tenants actually stole the furniture they liked when they left, claiming they had been told they could take what they wanted. What was actually agreed was that any furniture they wished to replace with that of their own choice, if staying long term, could be passed on to a charity shop, after first consulting me or the agent. There was a photographic inventory appended to the contract. In spite of this DPS handed back all their bond, which we had made a claim against. I made a complaint to DPS and received compensation in the sum of £275, against a bond of £1,100, pathetic!
I would also note that the tenant actually contacted me to ask if he could have any of the furniture when he left, and I replied instantly with a definitive NO, but he still took it. Unfortunately, or perhaps fortunately, I’m living overseas and can do nothing about.
But, as Citizen Smith says, “come the day of reckoning”…