Children can learn to recognise and say the 'b' sound by watching this Phonics Phase 2 b Sound Video. It will also support them with blending to read a word including the 'b' sound and segmenting to spell a word including the 'b' sound.
More resources for EYFS.
40 – 60 Months
(L-R18) Hears and says the initial sound in words.
(L-R19) Can segment the sounds in simple words and blend them together and knows which letters represent some of them.
(L-R20) Links sounds to letters, naming and sounding the letters of the alphabet.
(L-R21) Begins to read words and simple sentences.
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