My 36 month year old nephew has a 100GBP early learning centre train table
http://www.elc.co.uk/Big-City-...
You can buy a Kindle Fire HD from Amazon delivered to your door for 89GBP if you have Amazon Prime, and there have been plenty of times where you have been able to buy a new Kindle Fire for under 100GBP.
Where he given a Kindle Fire he would be perfectly able to work his way around it. He loves the CBeebies app, particularly Andys Dinosaurs, and will spend ages browsing through all the photos on his parents iPad, and found and started the CBeebies app my my Kindle Fire HD all by himself.
Heck a Lego Disney Cinderella castle is 60GBP, and a Lego Cargo train is 140GBP and these are targeted at children from age six.
Now please explain the part where a Kindle Fire HD is an expensive toy, because you clearly have zero idea what constitutes an expensive toy in 2014. Oh I see you don't actually have any kids of your own, and I am am going to hazard a guess that you don't have any nephews or nieces either as otherwise as your current knowledge of toy prices for children would not be so woefully out of date.