Challenging Year 3 resources for column subtraction with exchange using zero (e.g., 305 - 128 ), introducing complex borrowing, a key KS2 Maths objective. Activities build deepening understanding of exchanging across a zero digit (e.g., 30 tens to 29 tens and 10 ones), promoting strong reasoning. This crucial small step supports mastery of formal subtraction and is vital for national curriculum calculation fluency. The CS Maths Scheme provides structured Base 10 and pictorial support.