One of my favourite transferring tools would have to be our mini tongs. They are small and are almost like tweezers. I suggest a child could use them possibly by eighteen months and definitely by two years.
The transferring work a child may be interested in will change and I've found Otis at four still enjoys transferring work if it involves sorting. My only concern is some of these activities are not suitable for children who are putting items in their mouths and I would only present them under full and total supervision.
I like to think many of these activities can be thrifty. Egg cartons, paint palettes, muffin tins, ice trays and using dried beans or craft items - many of these can be adapted depending on what we have in our home. Most of all there are many opportunities for transferring during snack and food preparation.
Transfer beans to star ice tray / Transfer beans from bowl to bowl / Colour matching pom poms (using egg carton).
Colour sorting with tokens / Sorting dried pasta / Sorting coloured beads (using a paint palette).
Apple cutting activity / Placing marbles onto suction caps / Transfer floating sponges.