The Skoda Yeti is wirth a look:-

"The VarioFlex system consists of three separate rear seats that can be independently manipulated. Side seats of the Yeti model can be lengthwise adjustable. After removal of the middle seat you can move the seats into the centre of the car, and by that create an above standard room for the two rear passengers."

The outer rear seats are very comfortable - especially with the middle seat removed. They can be reclined as well.

The seats are somewhat higher than an Audi A3 and as such very easy to get in and out of but the length of the vehicle is no longer than an Audi A3 (think it may be slightly shorter!)

Edited by Big John on 22/04/2016 at 22:03

Properly comfortable and reclining rear seats are generally a luxury "executive" feature that can only be bought on flagship vehicles like A8, S CLass, XJ and Range Rovers amongst others.

Take a look down this features list:
www2.mercedes-benz.co.uk/content/unitedkingdom/mpc...5

People carriers and MPVs often have flexible 2nd and 3rd row seats, but these are generally geared towards folding flat for loadspace or even removal. Few are recling and comfortable in the same way as front seats. And even fewer offer lumbar or heating.

You'd have to look at every model of MPV to see which offer reclining 2nd row, though it sounds like it's worth starting at the Yeti.
Also have a look at the C4 Picasso as this lists relining rear seats on the website.

Faurecia have also developed a new flexible seating system for the new Espace, so look here too.

You also mention "easy access" so bear in mind that rear doors are rarely as 'easy' to get in and out of as front doors.

Another tack might be for your Mother to talk to her GP about treatment for her anxiety. I'm suffering Post Concussion Syndrome after head trauma and recieving treatment. My wife is suffering anxiety as a result of looking after me and interestingly is taking the same medication as me now! Good doctors no longer simply wave you away telling you to "pull yourself together". It can be due to chemical imbalances in the brain for which there are targeted treatments. It's working for us.

Edited by Cyd on 23/04/2016 at 17:39