The Special Educational Needs Code of Practice (DfES 2001 a) confirms that the Statement is the document which sets out the child's Special Educational Needs (SEN) and the Provision that he requires. Though children with a mild physical difficulty may not have a Statement, most children with more severe difficulties will have one. This is to protect their rights by ensuring that both their Needs are accurately identified and the Provision to meet those Needs is provided. The statementing process is not only about the initial assessment but also about the annual Statutory Reviews through which progress is reviewed and targets are set for the next year. This chapter is designed to help ensure statementing helps the child with a physical difficulty.