The fonds consists of four account books from the Fishermen's Union store at Greenspond. It includes a daybook containing accounts with the Fishermen's Union Trading Co. Ltd. (1914); men's accounts (1916); and general ledgers (1918 and 1921). The accounts list individuals from Greenspond and nearby communities who traded at the "Union Store".

Fonds consists of a list of prices charged by the company for specific items, showing cash or "on account" charges, 1859-72. Separate lists exist for summer, fall, and winter prices. Fonds also documents price-fixing between Brooking & Co. and Grieve & Bremner in the 1860s.

Fonds consists of the microfilmed records of the merchant families of Lester and Garland, including the daily diaries of Benjamin and Isaac Lester. These contain information on the daily activities of their business in Poole and Newfoundland, including information on ships, the fishery, weather, other merchants, and the political climate, giving an unparalleled account of the operation of a Newfoundland business establishment of the time.

The records also include an account of the French occupation of Trinity (July 1762) by Benjamin Lester, as well as the specifications for the construction of naval vessels and the proceedings of the Newfoundland House of Assembly (1834).

Fonds is arranged as follows: Diaries of Benjamin and Isaac Lester, 1761-1796 and 1765-1789; Accounts of the estate of Sir John Lester, 1808; Estate of George Garland, 1826; Benjamin Lester Garland, commissions in the militia, 1803-1831; Letterbooks of George Garland, 1794-1826; John Bingley Garland, appointment, 1833; and Captains' letterbook, 1827-1832.