Total cost to make was £12 and it was very quick and simple.
We bought 4 pvc overflow pipes and 6 connectors.We used pipe with a diameter of 21.5mm but if you are making this and are going to hang lots of toys from it,then go for a thicker pipe so that it does not bend with the weight of the toys.
We measured out the lengths we needed and cut with a hacksaw,connected it all up(looks like goalposts without the net)and hung some small noisy toys from it.
Its easily dismantled so it can be put away at night.
Now when our son is lying out on his mat he has something to play with,he loves hitting those wee toys around and is having lots of fun.