This is exactly what I was wondering. I have set up my classroom without children having to sit facing forwards. It would work for adult led tasks but how would play happen? Can you imagine encouraging children playing with a train set, cars all facing the same direction?! Now that would really hamper play! Our Reception class is considered part of the Infants section. However, when it comes to Curriculum and Assessment, we follow the EYFS as statutory. Therefore, I am using the Early Years Guidance alongside the whole school reopening advice.
I was searching the documents for any stipulations about messy play and baking. I can't find anything specific. I wonder if anyone else knows?