Don't just throw away your child's punctured beach ball. An inflatable vinyl ball can be repaired simply with a heated screwdriver.
Inflate the ball slightly and plunge it into a bucket of water. identify where the bubbles are coming from, take out the ball, dry it and mark the puncture holes with chalk.
Heat a screwdriver over a gas flame or with a blowtorch, and then rub it back and forth over the puncture. The vinyl will melt and close.
Leave to harden for 5 minutes, and then reinflate.