This EYFS Subtracting using Two Single Digit Numbers Learning Activity enables children to develop their understanding of subtraction. It is designed to be completed practically with the children counting the first amount and then collecting the same quantity in objects. For example; manipulatives from the maths area or other small items within the setting. Children are then required to subtract the second amount, count the remaining quantity and record this numeral. A number line is included to support children with their number recognition as needed. Children could be encouraged to subitise the amounts and see if they can recall the subtraction facts without needing to use equipment.

It covers the following objectives for children in reception:

(M-21) Count objects, actions and sounds.

(M-28) Automatically recall number bonds for numbers 0-5 and some to 10.