Advanced Year 2 resources for subtracting two 2-digit numbers across a 10 boundary (with regrouping), introducing formal written subtraction strategies, a key KS1 Maths objective. Activities employ the CPA approach to build conceptual understanding of exchanging a ten for ten ones, promoting reasoning. This crucial small step supports deepening understanding of subtraction and is vital for national curriculum calculation mastery. The CS Maths Scheme provides structured Base 10 and pictorial support.