Ref NoGMG/2/1/1
TitleManchester Guardian and Evening News Ltd balance sheets, profit and loss and other accounting records
Extent1 file
Creator NameManchester Guardian and Evening News Limited
DescriptionFolder containing different accounting records produced by MGEN, 1924-1960 and also circulation and [editorial/advertising] contents, 1830-1844.

The first part of the folder contains MGEN annual reports and accounts with balance sheet, profit and loss account and auditors report, March 1924 - March 1960, signed by the MGEN directors and secretary (except 1934 where there are no signatures and 1935 where only the secretary has signed) and also by the auditors (except 1934 and 1935). The accounts are six-monthly, September 1923 - March 1929, and for the earlier years only the March accounts are signed. Only a balance sheet exists for September 1923. The report and accounts are in typescript format until 1930 when they are printed. The signatories are CP Scott, EA Montague, James Bone, WP Crozier, WJ Haley, JR Scott, AP Wadsworth, Robert Ebbage, TE Henry and Laurence Scott.

The second part of the folder contains typescript profit and loss account and balance sheets for the six months preceeding September 1929 and March 1930.

The third and fourth parts of the folder contains six-monthly profit and loss accounts for the Guardian Weekly and then the Guardian Commercial, March 1924 - March 1930. These are predominately typescript with some manuscript records. Three pages of manuscript calculations comparing the profit and loss of the Guardian Weekly and the Guardian Commercial, 1924-1928, are loose following the Guardian Weekly profit and loss account pages.

After the Guardian Commercial accounts are manuscript figures 1830-1845 used for accounting purposes. The contemporary records have been glued to the reverse of typescript receipt and expenditure accounts (crossed through) for the Guardian, Guardian Commercial, Guardian Weekly and Evening News comparing figures for May/June 1940 and 1941. The exact purpose of the figures is unknown as few titles exist but they generally relate to sales/circulation, editorial columns or advertising content. Page 1 contains quarterly total and average circulation figures for the Guardian, 1830-1844, with some indication of Wednesday and Saturday variations from 1836. Page 2 contains quarterly total and average figures, possibly for editorial lines or advertising content, 1830-1844. Page 3 indicates the number of stamps from Parliamentary returns, for the Guardian, Advertiser, Chronicle, Courier (from 1836) and Times newspapers, 1835-1841. Pages 4 and 5 contain weekly figures, 1830-1840 possibly for editorial lines and/or advertising content. Page 6 has a manuscript note on the increase in editorial columns, 1821-1945 and an untitled and undated chart of Wednesday and Saturday figures. Page 7 has a chart of Wednesday and Saturday figures, 1843-1844. Page 8 identifies the quantity of advertisements carried in the Guardian. Advertiser, Courier, Times, Chronicle, Herald, Aris' Gazette, Leeds Mercury, Gores' Advertiser, Myers' Advertiser and Liverpool Mercury, 1832-1835.
System Of ArrangementChronlogical within file sections
Access StatusOpen
TermFinancial Statements
Circulation Figures
Printed document

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