I dont't have feedback on this set but personally for starter kits, I prefer those with manipulatives cos I feel very young kids are very visual and kinesthetic learners. For eg. if you are doing basic numbers & using manipulatives, then the child shld be able to see & understand that 3 is 1 more than 2 visually, 5 is 1 less than 6, etc.
Probably you'll need to get manipulatives yourself in conjunction with this set. The set will be much more helpful on its own when the child's basic foundation is well laid.