It's nice to see that you put some effort into graphics. When I make games, they're just white polygons on a black background :).
One problem is that it constantly requires 100% CPU. There should be a function to fix this. Probably something along the lines of set_frame_rate_limit(60). I've never used SDL..
Another is that every game is identical. Something as simple as randomising starting direction of the ball would solve that.
You certainly need some more features to make it interesting, but I assume that's for the second version.
To move the thread, press "Edit Topic" and select "Lounge" from a drop down list. I think.. I only suggested moving because I think the thread would get more attention in Lounge.
For your first game in SDL it's pretty nicely done.
A quick thing I saw while looking through the image folder is you use a completely new image for the background when the user is on "play", "help", "quit". You could cut filesize down slightly by just displaying the buttons themselves, but no big deal.
Maybe try making some power-ups or something for fun next? :P