Virtual Booth

Subtraction with regrouping is a common challenge for primary pupils because the traditional “borrowing” method can become a memorised procedure rather than a meaningful mathematical idea. To address this gap, Regrouping ATM: Maths Exchange Bank was developed as a simple, hands-on educational innovation that turns regrouping into a familiar banking experience. The innovation has three interactive stages: Deposit, Exchange, and Payment. Using Ten Cards and One Tokens, pupils physically represent a number, identify when there are insufficient ones, and exchange one ten for ten ones. For example, in 52 – 28, pupils can see and perform the transformation from 5 tens and 2 ones to 4 tens and 12 ones before completing the subtraction. A Regrouping Receipt then helps pupils record and explain what happened. This approach connects concrete manipulation, visual understanding and symbolic mathematics through the learning sequence “Do–See–Say–Write–Solve.” The innovation is low-cost, reusable, electricity-free and suitable for different ability levels. It can be used in mainstream classrooms, intervention programmes and low-resource learning environments. More importantly, it shifts pupils from simply following a procedure to understanding why regrouping works, making mathematics more visible, meaningful and engaging. It also encourages communication, collaboration, learner confidence, and enjoyable learning