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The series comprises rent ledgers 'F', containing ledger accounts relating to the farm rents in the Breconshire estate country parishes.
The Breconshire estate ledgers (ABA 4-7) contain the accounts of the individual tenants with the landlord, 1867-1941. Each account continues for the period of the tenancy, with the balance of account transferred from the old ledger to the new ledger. The tenantry of the Breconshire estate are divided into sub-estates, creating four series of ledgers: Brecon rents (B), 1868-1923, Dderw estate rents (D), 1916-23, Farm rents (F, for the 'country' parishes), 1867-1921, and Palleg estate rents (P), 1867-1941. The covering dates of some of the volumes in the same series can overlap, as busy accounts were often transferred to new ledger while slower accounts lingered in the old ledger. Consequently, volumes tended to be discontinued well before they were full, when the slower accounts were finally transferred en masse to the new ledger. Some of the rent ledger volumes include an index of tenants' names. -- Most of the properties in this series of ledgers appear to have been sold in 1915, and some of the other accounts are balanced and transferred to 'Ledger D' (ABA 7/1).

Copies of payment accounts in respect of the Breconshire estate. Many of these volumes appear to be drafts or rough copies of the fair copies in ABA 1 and 2, with much crossing out and large parts written in pencil. The volume for 1906 (ABA 3/15) was reused in 1915.

Copies of the audited accounts between the estate agent and the estate owner. Some of these volumes are more in the nature of drafts, and include remarks relating to increases and decreases in rent and to rents written off that are not included in the final version of the audit (eg, 'a decrease of £1-0-4 for building burnt down', 1872, Llan-ddew). From 1891 these copy audit books contain the rentals only, although ABA 2/15 (1903-1905) contains the accounts of H. Edgar Thomas with Lord Tredegar for woods and plantations; private bills; rents, rates and taxes; management expences including salaries and wages; subscriptions, donations and pensions; Coutts & Co.; improvements; and repairs.

Insurance policies and related papers, 1850-1922, monthly Breconshire estate office pay sheets and supporting vouchers, 1921, and half-yearly accounts of arrears of Ystradgynlais rents, 1929-1934.

Loose vouchers, 1842 and 1902-1934, and an incomplete series of original bundles of numbered Breconshire estate vouchers, 1921-1938.

Papers relating to the Finance (1909-10) Act 1910. ABA 12/1-3 are mainly files of papers and loose papers relating to the valuation of land and the completion of land owners' returns on duties on the value of the land, including Forms 1 (Land: notice to make returns), 2 (Land: instructions for making returns on Form 4), 4 (Land: return to be made by an owner of land or any person receiving rent in respect of land), 7 (Land: claim for site value deductions), 35 (covering letter accompanying Form 36), 36 (Land: provisional valuation), 38 (Land: amended provisional valuation), and 172 (Land: undeveloped land duty), while ABA 12/4-5 are copy land owners' returns.

Copies of Isaac Davies of Brecon's bills numbered 1-10, 12-70, for surveying work in the Breconshire estate, and summaries of these and other bills.

Audit books of the Dderw, Palleg and Tredegar estates in Breconshire, and the successor post-1806 Breconshire estate.
The books contain the settled accounts (the 'audits') of the Breconshire and Dderw estates. The audit books generally consist of fair copies of the rental and of any other accounts for which the agent was responsible, generally including casual profits and promiscuous payments. On most estates these audited accounts between the agent and the owner were loosely called rentals; on the Tredegar estate they were called audit books. -- There are three series of audit books: the main series, 1762-1927 (ABA 1), a series of copy audit books, 1872-1915 (ABA 2), and rough copy audit books, 1887-1915 (ABA 3). Two copies of the audit books were prepared during the period 1868-1889, one for the estate and one for the agent. Some of the volumes are inscribed either 'Mr Carlisle' or 'Mr Thomas', Lord Tredegar's auditor and agent respectively. The estate's copies are in ABA 1, while the agent's duplicates form series ABA 2, except for the period 1873-1886, where the agent's copies are in the main series at ABA 1/14, 16 and 18, in place of missing volumes. Starting in 1890, when only one copy of the audit was made, the remaining space in both ABA 1/19 and 20, the duplicate books started in 1887, was used before starting a new volume. Thus ABA 1/20 contains the audits for 1887-1891, and ABA 1/19 the audits for 1887-1889 and 1892-1893. -- The series of settled accounts ends in 1915 with ABA 1/26, although there were presumably further volumes, as ABA 1/26 also contains summaries of various payments, 1921-1927. -- In 1847 the rental consists of properties in the parishes of Cantref, Defynnog, Y Faenor, Garthbrengi, Hay, Llandyfalle, Llan-ddew, Llandyfaelog, Llanfihangel Nant Brân, Llanfilo, Llanhamlach, Llansbyddyd, Llys-wen, Merthyr Cynog, Penderyn, St David, St John the Evangelist and Ystradfellte, tithes in the parishes of St John the Evangelist and St Mary, the Palleg estate in the parish of Ystradgynlais. By 1867, rents in the parishes of Llandeilo'r-fân, Llanfihangel Fechan, Glasbury, Llywel and Ystradgynlais are included, as are ground rents in Ystradgynlais and Brecon, and tithes in Ystradfellte.