The Tales of Beedle the Bard is a book that is featured in the Harry Potter Series that plays an important part in bringing down the evil Lord Voldemort. It is a book of wizarding tales for young children, to teach them morals. Some of the terminology in the book won't be fully understood unless you have read the Harry Potter series but you will still find the books enjoyable.
If you have read the Harry Potter series, then you will already know one tale of the five in this book, The Tale of Three Brothers. This is the story of three brother who magic a bridge to cross a treacherous and are confronted by death himself. The story teaches the moral not to be greedy.
The other stories, The Wizard and the Hopping Pot, The Fountain of Fair Fortune, The Warlock's Hairy Heart and Babbitty Rabbitty and her Cackling Stump, teach the morals to not be selfish, to share and help each other, and that it is important to love.
If you have not read the Harry Potter series, then despite the fact that the stories are meant for wizarding children, you will still enjoy them, and still enjoy the morals.
The book is a perfect present for someone who enjoys the Harry Potter series, any child, or teenager, or adult for that matter who reads the series would be very pleased. It is a very short book though so I think although you would probably enjoy it, if you're not into the whole 'Harry Potter' thing, then it's probably not worth getting.