'Cash purchases' are any payments you make to suppliers of goods and services with whom you do not have an account.
These might include:
- the hire of a coach from another operator from time-to-time
- occasional purchases of fuel from a petrol filling station
- admission tickets to events, concerts and so on
- ticketing items
- catering sundries for on-coach vending
Do not include here the cost of running your vehicles, such as servicing, repairs, travel expenses, tolls and so on. These will be dealt with later in the cash flow.