How risks can vary according to age, needs, ability and the environment if it the activity is water play
Think about carrying out a risk assessment on a water play activity according to the above criteria and how you would then differentiate the activity accordingly, eg
age what supervision do the children need? what temperature should the water be? should the children wear aprons, all over protection or just a nappy? How deep should the water be?
needs does the child have a physical or learning difficulty which requires extra support, does the child have a phobia of water?
ability do the children understand the rules of water play eg no drinking the water, no splashing other children etc and
the environment is the water play outside where a wet child may get cold? or inside where the floor might get slippery?
You might find this link helpful :
http://www.silkysteps.com/forum/showthread.php?p=28465
About child development - ages and stages on page 76+ and
about risks on page 159