The collection is dominated by accounts recording expenditure and the earnings of individuals or their rural businesses. These accounts provide a useful primary source for studying the costs of farm produce, machinery and labour during the 18th, 19th and 20th centuries. The collection also contains personal memoranda books (diaries) that were kept in the 18th century by Jonathan Ash, a farmer in Ireland and Rev. Seth Ellis Stevenson, a rector and headmaster of Retford, Nottinghamshire.
The collection is defined by the subject matter of nine smaller collections which all in some way concern farming or rural life of the East Midlands (with the exception of one item which has an Irish provenance, Fr 74). Although some of these smaller collections include significant entries about individual farmers or the business of particular farms, the majority represent only a single volume or a few documents. The value for research of these smaller collections is increased by their association with other records of a similar type.