Has she tried the Honey Stinger Gold? It's mostly Honey and Water:
http://shop.honeystinger.com/products/Gold.html
Our local store (Academy) had the Gus on sale for 54 cents this weekend and I find some of the flavors good, so I stocked up. I'm not sure I could make it much cheaper if I add in the time it takes to make it, and the shorter shelf life of homemade.
My wife also doesn't like the gels. She does like sport beans and some of the chews so she takes those, but doesn't ride very long distances so it's less of a bother.
Gels are just an convienent and fast way to consume carbohydrates in premeasured sizes. Some add Caffeine, and some add protein, but you can get the carbs via natural or packaged food in many ways. Cliff bars or similar, cereal bars, fig newtons, bananas, there are lots of choices.
I also bring other things on my long rides, like almonds and/or nut mixes in small baggies. They sell the 3"x4" baggies at Walmart for $2 for 100, and the $1 near me has a good dried fruit and nut mix that will fit 7 into of those baggies easily. I've also bought individual packets of Almond butter, and other little condiment sized packets of stuff, but alot of that has added ingredients.