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