Change eng oil and oil filter. Fill oil filter with oil and screw in place.
Remove spark plugs check for any rust in cylinder's, if ok squirt oil in cylinders with oil can and rotate engine by hand.
Replace fuel.
Refit spark plugs.
Check cooling system/flush. Alloy parts will show signs of corrosion.
Start engine (no high rpm's) and once oil smoke clear's from exhaust slowly squirt oil down carby to lube top end.
Check for any fuel leaks as carby and fuel pump seals can dry out.
Flush brake fluid but don't pump the brake pedal, you may tear the seals in the master cylinder.
Check trans and diff oil. If it's a manual gear box the clutch plate could be rusted to the fly wheel' so don't start in gear with foot on clutch because the car will still move.
Rotate/spin wheels, brakes could be rusted to disc's/drums.
You may have to replace tyres. (old age)
Hope this helps.
Regards Seb