Ledgers cover the years 1919-c1960 and are indexed by customer name. As well as giving details of the money being borrowed and its repayment, they frequently give additional information about the personal circumstances of the person applying for credit. This can include occupation and salary, marital status and number of children, any financial assets including whether or not they own their home, and other circumstances which may have an impact on their situation such as illness or the loss of work.
It should be noted that although the company was based in Preston and many customers were local, Lipman also had clients as far north as Ulverston and Sedbergh, throughout Lancashire and Greater Manchester and even in South Wales. Employees of major local firms, such as Dick Kerr, Leyland Motors and Horrockses are all represented, and whilst there are inevitably a large number of employees from the cotton industry there are also those who run their own business, from tailors to fish and chip shop proprietors.
A separate summary register records the levels of income and expenditure incurred at the Preston branch of Edward Lipman Ltd between 1913 and 1953, with detailed information given from 1931. Income includes cheques, collections and other receipts while expenditure includes expenses/sundries, county court fees, solicitor's costs, bank deposits, other payments and allowances irrecoverable.