The collection comprises business records of David Hughes & Sons, Aberdyfi, namely ledgers, 1878-1946, day books, 1888-1913, account books of receipts, 1870-1905, a bank account book, 1937-1943, and a file of bills and invoices, 1927. There is also a notebook containing minutes and other records of the Sunday school of Tabernacl C.M. church Aberdyfi, 1892-1893, and a notebook containing brief details relating to the Aberdyfi Burial Board, 1909.