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Indexed account book mostly relating to the costs of fitting out and refurbishing J. Sainsbury branches and other properties. Other properties include Gravel Lane (cold store and stables, later called Union Street).

There is a detailed listing of payments (eg raw materials and services) for each location. Various other expenses are also included (these additional expenses appear to be mainly for new branches).

The account book includes payments relating to:
Fixtures and fittings (eg tiling, signs, marble work, windows, ironmongery)
Building materials (eg timber)
Building work (eg alterations, decoration)
Equipment for use in the store, and household items (eg scales, butter boards)
Local newspaper advertisements
Utility and insurance bills
Legal expenses
Postage on circulars
Loss on returned poultry
Ground rent payments
Opening expenses per Mr F.S.