I don't think the target is useful but if you must.......... Bake small circular cakes and cut into slices - talk about sharing equally, quarters halves and if they are up for it you can go on to thirds etc. You could make buns and talk about sharing the mixture equally into a set number of bun cases = depends what they already understand. There's a lovely book caled 'the doorbell rang' which makes quite complex division into an easy to understand story. Sorry, I can't remember who it's by but it will be on amazon. You can buy small world food made of wood which splits (with the use of velcro and a special knife) into different fractions. We had pizzas in four and six pieces, fruit which split into two or four pieces etc. p.s. what is the 'curriculum guidance that was previously used' is it DLO's or even before that?