'Cash purchases' means any payments you make to suppliers with whom you don't have an account. As you don't have an account, you have to pay for the goods at the time when you buy them.
For example, you might sometimes make Cash purchases from suppliers like DIY stores from whom you make one-off or infrequent purchases.
Cash purchases only include items that you buy for use on a job or for resale. They don't include things like tea and coffee bought for use at work, or items such as business stationery. Don't include things like this here. They're covered elsewhere in the cash flow.
Remember to keep any invoices and receipts for Cash purchases safely, even if the amounts are small.