Child's desk-chair perhaps?

Any ideas exactly what this is and how old it may be? I looks like a home made convertible child's chair/desk but I'm not sure. It measures approximately 27 inches wide and 16 inches deep and 17 inches high when the top is in the horizontal position. It has simple handmade pegs for the top to hinge and lock in place as you can see. Pretty primitive construction. The panels are all single-board pieces and some of the nails are square/rectangle headed. Thanks!