In Android, In order to shutdown or to reboot a device, programatically, based on certain system parameters (such as battery level), Phone needs to be ROOTED.
So, any apps that wants to achieve the functionality that you mentioned, can only Work on ROOTED Devices.
The closet app which offers Shutdown that I came across is "Shutdown Timer" by SpecSoft.
https://play.google.com/store/apps/details?id=at.specsoft.shutdowntimertrial
Please note that this app does not shutdown phone when battery is low (which is what you asked), but allow user to "Schedule" shutdown.