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).
I agree that it's important to stay age appropriate. Plastic bags can be dangerous, and flashlights and whistles are fun!
All kids are different, but what they can all benefit from is practice. Practice. Practice. Practice. Theory means very little to kids, especially young ones. Keep it fun, and get out there and play at it. Add stuff and increase their independence as they mature and are ready for it. Bring it to life for them and they'll remember better and become more competent.
A year or so later, at three and four years old now, I don't let my little ones out of sight. We do practice a lot though. Here's a look at how they're coming along in terms of being prepared. Self-sufficiency isn't even on the radar at this age, but they're having fun and learning at the same time. I'd still be a complete freakzoid if they ever got lost though. Those poor parents!
EDIT to add: The canteen cup is in there because the girls wanted to cook that day. Instead, they now also have a change of pants and underwear in their kits, along with a bucket hat and an SPF t-shirt. The hot and sunny days have arrived here, at least intermittently.
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