The sample book is labelled 'Design book Lot 4000-4405' and contains handwritten descriptions of customer orders with samples of associated fabric. The volume is older than the business 'W. Gordon & Co. Ltd', and is believed to have belonged to an unknown firm, possibly based at the same address at an earlier date. Companies mentioned in the volume include Peter Reid & Sons, Samuel Barlow & Co, John Liddall, Clayton Bridge Co and Deakins & Co Ltd.

The delivery telegrams are stamped 'W. Gordon & Co. Ltd., Sackville House, 44 Sackville St., Manchester' and contain information about shipments to India. The file of telegrams also includes handwritten notes.