Industry sector:

Fencing contractor: Cash purchases


'Cash purchases' are any payments you make to suppliers with whom you don't have an account. You have to pay for these goods at the time when you buy them.

You might make Cash purchases from:

  • a supplier with whom you have not yet set up an account
  • a DIY shop, hardware shop or garden centre; you might sometimes buy a few items from a nearby shop because you have run out and need them immediately to complete a job
  • other suppliers from whom you buy goods very infrequently (perhaps because your main supplier is out of stock, you want to try out a new product or you just don't need that particular product very often)

Remember to keep any invoices and receipts for Cash purchases safely, even if they are just for small amounts.

For the purposes of this cash flow, Cash purchases only include items that you buy for use in fencing and related activities. They don't include things like tea and coffee bought for use at work - these are covered elsewhere in the cash flow.

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Checkpoints