This uses £1 (100’s), 10pences (10’s) and pennies (units) to show what is being done when exchanging. I called it subtraction by borrowing as that’s what most teachers and pupils say. I prefer exchanging, as this is what is actually being done. Borrowing comes from the other method taught in the past, where the borrowed one is paid back. See a similar resource for division @ https://www.tes.com/teaching-resource/short-division-bus-stop-12297338

Shows how we can use our knowledge of tables facts to 10x10 and products of multiples of 10 to divide by a single digit with an answer greater than 10.

This is a way to remember the exact trig values needed for higher GCSE using your left hand. There is a sheet to hand out that can be stuck in pupils’ exercise books as a reminder and a powerpoint explaining the method. It’s taken me a long time to write this so just trying to get some money for the time I put in. Thanks

This is a visual representation showing how short division works using £1’s, 10p’s and 1p’s. It clearly shows why the remainder becomes 10 of next place value. It’s similar to my subtraction power point which has been very popular. https://www.tes.com/teaching-resource/subtraction-exchanging-6218062