Bear in mind, if it's a really ancient PC such as Pentium 4 or Athlon XP with low-end or integrated graphics, it might not be able to actually run a modern version of MAME properly even if a recompiled version does work in XP.
Most Pentium 4 systems are not suitable for MAME versions later than 0.179 as older AGP-era video cards don't support the features that modern MAME requires.
For example, my ATI Radeon 9550 was perfectly fine with MAME's Direct3D option right up to and including 0.179, but with the new requirements for 0.180, MAME automatically fell back to GDI (which is MAME's default fail-safe) when it failed to initialize Direct3D due to the video card lacking support for modern things like NPOT (non-power-of-two) textures, and I had to force MAME to use OpenGL, which, while faster than CPU-driven full software mode with no acceleration whatsoever, was an old ATI card's weak spot even in older MAME versions (there was no difference between 0.179 and 0.180 in OpenGL speeds). BGFX and Vulcan were obviously not supported by the card either.
Additionally, if you're actually running XP on the net(!), you will not be able to access the above Google Drive link as the site has blocked all of the older "modern" browsers that support XP (e.g. Firefox 52 ESR), so you will have to download it on a modern PC and transfer MAME across via USB. Spoofing the user agent doesn't work either, it does a feature check to identify the browser.
If it's a Core 2 Duo or later (then it should be capable of running Windows 7 at least), it should have no issues with MAME though, provided it can actually run on XP. Personally though, I'd entice the owners to upgrade their PCs to Linux, but that might be an issue if they require a Windows-only program for accessibility purposes (although probably nothing that Wine couldn't handle).