Kit? All you need is either a Paterson style or stainless steel tank with two 35mm reels plus a single 120 reel. The Paterson(or similar plastic) will come with adjustable reels allowing for either format. Then you need developer, stop bath and fixer, plus a rinse aid such as Edwal LFN(my favorite)or PhotoFlo. Next, you need some place light tight to load film onto the reels and seal in the tank, either a room or a changing bag, I recommend a small room, changing bags really suck. You will then be able to work in open light to process the film.