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The first part of the volume (pp. 1 - 73) details the costs of opening up and fitting out early J. Sainsbury branches and other properties e.g. advertisements, Lighting Corporation, plumbers, April 1896 - January 1899. It is indexed and includes an account for Highgate where the Sainsbury family lived. There is a note at the bottom of a number of the accounts to say that they had been posted to the Fittings Ledger.

The second part of the volume (pp. 100 - 198) appears to detail expenses, such as wages and sick pay, and takings in the branches, September 1943 - July 1959. The takings and expenses are calculated every four weeks.

The final part of the volume (pp. 201 - 459) appears to relate to takings by the canteens and includes sundry expenses, changes analysis, canteens takings analysis and canteen free meals, Nov 1943 - Jul 1959.