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Mathematics is an important subject that helps learners develop problem-solving and thinking skills. However, some Grade 2 learners have difficulty understanding basic operations such as addition and subtraction. These learners, often described as late-developing learners, need more support and practice to improve their numeracy skills. Because of this, teachers need to provide structured and meaningful activities that help learners understand mathematical concepts step by step. This study aimed to develop and evaluate structured math activities under Project MathPath to help late-developing Grade 2 learners improve their addition and subtraction skills. The study also examined the acceptability of the developed activities and determined whether there was a significant difference in learners’ performance before and after using the activities. This study used a developmental research design with a one-group pretest–posttest design. Thirteen Grade 2 learners who showed low numeracy performance in the Enhanced Regional Unified Numeracy Test (E-RUNT) participated in the study. The structured math activities were implemented for three weeks and included worksheets, game-based activities, and manipulatives. The activities followed the Concrete–Pictorial–Abstract (CPA) approach and each activity had a time limit to help learners practice solving problems efficiently. The materials were evaluated by experts using the Learning Resources Management and Development System (LRMDS) evaluation tool. Mean and standard deviation were used to analyze the data, while the Wilcoxon Signed Rank Test determine if there was a significant improvement in the learners’ scores. Results showed that the developed structured math activities were Highly Acceptable, with an overall mean score of 3.89. Learners’ numeracy performance improved from Low Proficient in the pretest to Proficient in the posttest. Statistical analysis also showed a significant improvement in the learners’ scores after using the activities. The findings suggest that structured math activities can help late-developing learners improve their basic mathematics skills.