These Stacking Tray Seats are desinged by Tanya Aguiñiga, a Los Angeles based furniture designer and maker, and her company Aguiñiga Design.This is a smooth piece of furniture that you can anytime take with you when you go to a picnic or barbeque and also use it inside you home while casually of lounging on the floor. - Via - Neu Black

To handle a tray full with drinks with just one hand you’ll need some skill and balance. For those who have problems with this the one-handed serving tray will come in handy.With a handle that flexes out at a 55-degree angle, the tray’s designed to always remain in a balanced position when the handle’s in use. The tray’s surface also has a non-slip rubberized surface for extra stability and, apparently, can be used to carry not only drinks and food but even a full bottle of wine. An interesting little try that can impress your guests, and make your more confident when serving your guests. The price for this one handed tray is $69.95 at Hammacher. - Via - Cooking Gadgets & Popgadget

P.S - With a little work am sure you can make one with proper tools and materials.

When I saw this item I immediately thought that this item is made for those who work from home, and especially for bloggers A beautiful way to create instant table space or play surface. At a first glance this might seem very useful, but I think you should work in another place, not in bed, because you must have a place to work, and a place to rest, and these places must be different. If you already like this idea, and you want an Overlap Tray you can purchase it for $99 from here.