I would be worried about giving 3-year-olds a plastic bag. Kids that age might climb into it head-first, with tragic consequences.

Also, I would look for a momentary-on flashlight, else the battery is likely to be dead by the time it is needed.

Kids that age play with things. They don't think. They see the world as magical rather than rational.

The whistle is great, assuming they are past the age of putting things in their mouths (approx. 0-3 years).