Dedicated Year 2 resources for subtracting two 2-digit numbers not across a 10 boundary (without regrouping), introducing formal written subtraction strategies, a core KS1 Maths objective. Activities employ the CPA approach to build conceptual understanding of subtracting tens from tens and ones from ones, promoting varied fluency. This key small step supports mastery of early column subtraction and is vital for national curriculum expectations. The CS Maths Scheme provides structured Base 10 and column format practice.