Materials: Foam board, felt, items to stick to board, Velcro, elastic, ribbon.
Directions: Cut the foam board to the shape of wheel chair tray or surface, if worried about the stability of one foam board cut out two of the same size to be connected. Add duct tape to keep the two pieces of foam board together. Place the foam board on top of a folded piece of felt and then cut the felt in the same shape being sure to leave several extra inches at the top and a couple inches at the bottom and sides for the seam. Stitch just across the bottom including the cutout in the front, leave the top open. Slide in board to check its position. Pin strips of wide ribbon to the board making sure to not pin through both layers of felt. Sew the ribbon to the felt using two layers of stitching on each side of the ribbon for added security. Make sure not to sew through to the other side. Then use 3/8 inch elastic cut into various lengths and sew Velcro to each end to make loops. Pin the elastics in place where they will go on the board and stitch these to the ribbon. Put as many or a few as is wanted. The toys are attached through the loops of elastic. Either place Velcro across the top to close, if worried about spills, or sew or hot glue closed.