'Cash purchases' are any payments you make to suppliers with whom you do not have an account. You have to pay for these goods at the time when you buy them.
You might make Cash purchases from:
- a DIY or hardware shop; you might sometimes, for example, 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 item very often)
Remember to keep safely all the invoices and receipts for Cash purchases, even if they are for small amounts.
For the purposes of this cash flow, Cash purchases only include items like timber, fixings, screws, nails and so on that you purchase for use in your shopfitting activities. They don't include things like tea and coffee bought for use at work. Don't include things like this here. They're covered elsewhere in the cash flow.