This theoretical article examines the crucial role of play-based learning (PBL) in enhancing the mathematical skills of children in the Early Childhood Phase, referred to as Foundation Phase (Grade R-3) learners, within a South African context. The article argues that the traditional approach to teaching early childhood mathematics, where teachers typically instruct while learners listen and repeat, is often rigid and lacks engagement. For learners to thrive in mathematics and truly comprehend the subject, they need to be actively involved in 'doing' mathematics. PBL is an approach to teaching and learning that uses various forms of play as a medium for learning. The objectives of the article are: a) to explore alternative methods for teaching mathematics to learners in the Early Childhood Phase, and b) to highlight the benefits and value of play as a mode for teaching and learning mathematics. As a theoretical paper, it does not include a methodology section; rather, relevant literature was analysed to support and justify the claims and to address the research questions. The study found that PBL can enhance the development of the vestibular system, which can positively impact learners' cognitive abilities, including mathematical skills. The study is significant for both learners and teachers in the Early Childhood Phase, as it provides an opportunity for teachers to utilise alternative, play-related, and enjoyable methods to teach mathematics. The paper concludes that a child-centred, play-based curriculum encourages and promotes learning in a playful setting through discovery, investigation, problem-solving, imaginative thinking, and creative thinking.