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Manchester Ledgers



Manchester Ledgers



Archive reference number



A series of ledger volumes containing indexed accounts of clients registered with the Manchester branch between 1898 (although the dealership was operating from Manchester since the beginning of the 19th century) and its closure in 1932. The Manchester branch was a Gallery premises which was located on Exchange Street, with an earlier address on Market Street in the early 1900s. Common transactions within these volumes include the sale of works of art, framing, insurance, and conveyancing. 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

- See NGA27/14 for more information about Ledgers in general.
- There appears to be some overlap with accounts within the London Ledgers and the S Ledgers (NGA27/14/8), the latter of which also starts in 1898. It is not known why ledgers before this date are not referred to as 'Manchester' volumes - given it is the oldest branch. Many may be missing, or some are almost certainly amongst the miscellaneous ledgers (see NGA27/14/12).
- The main ledgers are G1-G3, but it should be noted that there used to be a volume G4 (no longer within this archive) that had accounts transferred to G1 - this could have been an earlier ledger, or a day book (for notes on Day Books refer to NGA27/13). Other volumes also have amounts transferred from E volumes; if they are Day Books, we no longer have them within the archive.
- One of the indexes (NGA27/14/1/7) contains the following note: "1 of 2 ledger indexes sent to London". The ledgers they refer to were kept in Manchester, and do not appear to be held within the archive.

Record type


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