Students will improve their understanding of borrowing when using the written methods of subtraction. 
Students will develop a more rapid mental maths speed.

I have been a teacher in the UK for 22 years and been a maths leader for over 12 years including working for White Rose (a leading Maths Hub in the UK supporting teachers and parents). My approach is similar to the White Rose approach which intwines with educational theories and concepts including metacognitive awareness and retrieval practice: I believe the more a child thinks about the skills that they use and understands numbers and practises a skill the more it's embedded in their memory.

I have taught for 3 years in Kuala Lumpur, Malaysia. Whilst I don't have the TEFL qualification, I do have 3 years of teaching classes of children in a classroom who mostly all had English as a second language (ESL) or English as a foreign language (EFL). During teaching in Malaysia, I learnt how to adapt my teaching for all types of learners styles taking into account English as an additional language.

A couple of dice, pencil/pen and paper (or whiteboard and pens).