Foundational Year 3 resources defining what is exchanging in addition (regrouping), introducing the underlying concept for column addition, a core KS2 Maths objective. Materials employ the CPA approach to establish conceptual understanding that 10 units in one column are equal to 1 unit in the next column (e.g., 10 ones = 1 ten). This initial small step is vital for developing column addition mastery and is required for national curriculum expectations. The CS Maths Scheme provides clear Base 10 visuals.