S Ledgers

A series of ledger volumes containing indexed accounts of clients registered as "S" (1898-1929). Common transactions include the sale of works of art, framing, insurance, and conveyancing. Although the date range is similar to the Manchester Ledgers (see NGA27/14/1) it is not clear whether "S" accounts were linked to the Manchester branch or were used as general records. The ledgers contain the following information for debits (on the left hand side of each page) and credits (right hand side):

- Date
- Description (e.g. Picture; Cash)
- Day Book volume and page number (or equivalent volume, e.g. Cash Book; these have not been retained by the archive).
- Amount

Notes:
- See NGA27/14 for more information about Ledgers in general.
- Accounts opened prior to 1898 may have been transferred from some of the miscellaneous ledgers (see NGA27/14/12).
- Any accounts which were still open after 1929 were transferred to the London Ledgers (see NGA27/14/2).