This resource is aimed at pupils in junior/middle classes or SEN pupils at the beginning of work on subtraction of tens and units. It is based on subtraction without regrouping – units are subtracted from tens & units up to 19. Laminate all of the pages in the resource and cut up into fifty-four separate cards. Pupils should work out the sum on the left side of each card and place a clothes peg on the correct answer on the right of the card. The tens are coloured black and the units red to assist with the subtraction.