Advanced Year 2 resources for subtracting a 1-digit number from a 2-digit number across a 10 boundary (e.g., 32 - 5 ), focusing on bridging strategies, a key KS1 Maths objective. Activities employ the CPA approach to build conceptual understanding of partitioning and regrouping, promoting reasoning. This crucial small step supports mastery of efficient subtraction and is vital for national curriculum calculation fluency. The CS Maths Scheme provides structured ten frame and number line practice.