After you sort the items in the Start menu and in the Favorites menu, you will have a menu layout. A menu layout is the structure of folders you get after you sort items. There can be several of them. And then, switching between layouts on the fly will allow you to use the Start menu more effectively making your work with the computer more pleasant.
If the type of work you do behind the computer changes within a day (suppose you read mail and use the Internet in the morning and type text documents in Word in the evening), use layouts with different sets of programs and load them when you need it. (You need Word, not Outlook, in the evening, right?)
You do not want your son to damage some important documents? Here's another good application for layouts.