Background and Context: Since the surge of grounded cognition (GC) theories in cognitive psychology, many studies have focused on demonstrating the importance of embodiment and sensorimotor activities on students' conceptual development. In computing education, however, there is not yet a conceptual framework for developing age-appropriate. Objective: This paper brings these sets of work together, showing how the wider grounded cognition literature can be of value to computing education. The main objective of the paper is to suggest and set the theoretical foundations of a model for conceptual development in the early years of computing education. Method: The paper is a conceptual paper and thus, it is based on an extensive account of relevant cognitive psychology and education literature. Findings: The paper presents a model for conceptual development (EIFFEL -Enacted Instrumented Formal Framework for Early Learning in Computing). The general premise underlying the model is that programming concepts are first realised as actions performed on objects; as such, it aims to describe children's conceptual development in computing from their first actions on concrete objects to entirely abstract forms of action representation epitomised by a program. Implications: The model constitutes the first attempt to theorise conceptual development in the early years of computing education; as such it is expected to be used for the design of learning trajectories that progressively advance children's conceptualisations from concrete, situated and multi-modal to formal and more abstract representations.