Targeted Year 2 resources for subtracting across 10 (bridging ten) as a strategy for calculations within 20, a core KS1 Maths objective for mental arithmetic. Activities employ the CPA approach to build conceptual understanding of partitioning to simplify subtraction, 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.