Targeted Year 3 resources for column subtraction with 1 exchange (regrouping), introducing the formal written method with borrowing, a core KS2 Maths objective. Activities employ the CPA approach to build conceptual understanding of exchanging 1 ten for 10 ones or 1 hundred for 10 tens, promoting reasoning. This essential small step supports mastery of formal subtraction and is vital for national curriculum calculation fluency. The CS Maths Scheme provides structured Base 10 and column format practice.