Cash purchases means any payment you make to suppliers with whom you do not have an account. As you don't have an account, you will have to pay for the goods at the time when you buy them.
Examples of the types of supplier from whom you might make cash purchases include:
- farmers from whom you buy hay or straw
- businesses from whom you buy very infrequently, for example a supplier of specialist equine supplements
- local food businesses, if you offer any kind of catering
- online suppliers - for example of animal care and grooming products
Cash purchases only include items that you buy for resale, or for use in pony trekking activities. 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 safely all the invoices and receipts for cash purchases, even if the amounts are small.