At the centre of the mastery approach to the teaching of maths is the belief that all children have the potential to succeed. They should have access to the same curriculum content and, rather than being extended with new learning, they should deepen their conceptual understanding by tackling challenging and varied problems. Similarly, with calculation strategies, children must not simply rote learn procedures but demonstrate their understanding of these procedures through the use of concrete materials, pictorial representations and abstract calculations (CPA approach). This policy outlines the different calculation strategies that should be taught and used across the school, which is in line with the requirements of the ‘Statutory framework for the early years foundation stage’ (2021) and ‘Mathematics programmes of study: key stages 1 and 2 National curriculum in England’ (2014).