Toys may be found at a variety of locations but particularly from Schools and Homes. Toys will be stored in the shelter inventory unless you have a Toy Box in which case they will be stored there.
A word of warning, there appears to be a bug where if you have more than enough toys to fill a Toy Box all the toys will be lost, not moved, when the first Toy Box is built. Likely best not to collect these until you have built a Toy Box in the shelter to store them, outside of trading that is.
Stack Size: 5
Trade Value: 50
Incinerator Value: 0
Recycling Plant Output: N/A