The publication, entitled “Sister’s Role in Jihad”, suggests that the “most important” way women can contribute to the so-called Islamic State is by indoctrinating children with the militant group’s values.

“Don't wait until they are seven to start, for it may be too late by then!” the handbook reads.

Its suggestions include showing children “jihadi” websites with graphic content, reading them stories about militants’ exploits at bedtime and encouraging them to play with toy guns.

The list of “dos” and “don’ts” has surfaced online via Isis social media accounts, and was highlighted by the monitoring group Memri as part of a report into the militants’ treatment of children.

Its suggestions include showing children “jihadi" websites with graphic content, reading them stories about militants’ exploits at bedtime and encouraging them to play with toy guns, the Mail Online reported.

Steven Stalinsky, executive director of Memri, told the website that 2015 was expected to see a marked increase in “effort to indoctrinate the next generation of fighters”.

He said: “'No matter what happens in Iraq and Syria in the near future, the next generation – the children of Baghdadi and grandchildren of bin Laden - have already been brainwashed to hate the West and to strive for jihad and martyrdom.”

A girl stages a mock execution using a toy doll as the guide recommends introducing violence to children through play

It is not the first time Isis has deliberately released details of the way it treats children, apparently with one eye on how it will be received in the West.

In October apparent ISIS terrorists on Twitter shared images showing so-called Isis “cubs” graduating from “the School of Jihad”.

Memri’s report says Isis wants the West to know that this indoctrination is happening.

“They (children) have been trained on the battlefield and know how to create bombs and suicide belts and to behead and crucify the innocent. This is something we must be prepared for and understand.”