A folding and height adjustable assembly for supporting or transporting an individual or a child includes a bearing or rolling structure with two beams and a structure for carrying a support for the individual or child. The carrying structure can be hinged at its base and can occupy a storage position wherein uprights are substantially parallel to the beams, and an operating position wherein the uprights form an acute angle with respect to the beams. The support for the person is fixed between two branches of a guiding handle. A height locking mechanism is located between at least one upright of the carrying structure and a branch of the guiding handle and locks the branch in at least two predetermined positions.