Booster seats, plates, utensils, sippy cups, bibs, transportation like a double stroller or a wagon, playpens/cots, blankets, a good variety of toys. Those are pretty much the essentials to get going. I figure out my craft for the week and hit the dollar store and I have lots of paint, washable markers, crayons and art paper all the time.

I make my own playdo, which lasts a couple months then use it up to harden as some sort of craft when I'm going to make new batches. Use tp & paper towel rolls and recycle items into your crafts to save money. My groceries are about $100-200/week for the daycare food. I don't spend money on field trips except for our bus tickets. We go to the library and a couple of different parks and splashpads which are all free. Good luck!