To backup a horde environment, these items need to be considered:
As of Horde 6, it is sufficient to backup the var/config/ folder.
You may also want to safe the SSL certificate files and the vhost config of your web server.
You should also safe your composer.json and composer.lock files.
Backup your SQL and NoSQL? databases using the applicable technologies.
In case of mariadb and mysql it is also useful to safe the database server's config files.
Backup your accounts on your imap server. This is usually outside the Horde administrator's responsibility. However, a webmail client like horde/imp is perfectly capable of trashing your logged in user's mailbox.
$conf[vfs][params][vfsroot] =
If you use LDAP for authentication or for addressbook storage, ensure a regular backup exists. This is usually outside the horde administrator's responsibility.