What could this be?

[Itllpass]

My daughters feet has 3 of these ‘blisters’ not sure what they are as not seen them before? They are not red and angry, quite dry intact
She has been jumping into puddles during our walks- could it be something to do with that?

They look like verrucas

I'm no expert but it looks like a verruca to me.

Another vote for verrucas, and quite large ones too.
Get some decent close up photos and take them to a pharmacy.
Lots of treatment possibilities.
As a first step, get her to have a proper soak in the bath to soften the skin and rub away the dead surface skin. There looks like a lot of dark blood vessels present and to kill the virus off you need to get to those with the treatments.

Thank you all for your responses, I’ve never had verruca so it didn’t even occur to me. Yes will get to a pharmacist tomorrow and get the best treatment

I've had them several times - they can be stubborn to get rid of so you have to be persistent but they're not usually painful. Avoid going barefoot on the same surfaces as your DD because they can spread that way.