multiple Apple Watches on one phone number?

My two sons like to go outside and play with their friends however they’ve managed to drop and break every phone I’ve bought for them. (They had them so I could contact them, they could contact me and also so I could track them!)

A friend mentioned getting them Apple Watches, less likely to break or get lost if they’re attached to their wrists lol.

They don’t have iPhones, but my friend told me I could link their watches to my Apple ID and SIM card? How would this work specifically? Would they be able to call me? Would they receive the calls on their watches that I get to my phone? I’m weighing up whether it’s worth doing or not and if it is the best and easiest way to go about it. Ideally I want them to be able to contact me, and me them without them having to have their own iPhone as well as a watch.

Thank you in advance for any advice (I have a 12 pro max if that makes a difference)