Yorkshire County Cricket Club have called in the police to investigate a substantial financial shortfall on their shop operations at Headingley.

The day before the county champions begin the defence of their title against Surrey at Headingley, the club revealed it believed that up to £50,000 in either cash or merchandise or both could be unaccounted for and there are rumours that the figure may be even higher.

Yorkshire discovered they had problems earlier this year and at the club's annual meeting last month treasurer Peter Townend apologised to members for "our abysmal failure to conduct business successfully."

The balance sheet showed there had been a slump in shop and merchandise income from £32,422 the previous year to just £460 and Townend said a full and comprehensive review of the procedures and accountability of the retail operation had been carried out at his request by two members of the committee.

This had highlighted serveral serious deficiencies in the system and appropriate action was being taken with new practices which would ensure that the same thing would never happened again.

Yorkshire chief executive Chris Hassell said today: "I can confirm that the Police have been brought in by the club's committee.

"We have carried out our own investigations but they have so far not revealed any answers for the shortfall on the shop operations."

Hassell said that the shortfall could be up to £50,000 but it was not clear whether it was cash or merchandise which was unaccounted for.

News of the Police investigation could not have come at a more inappropriate time for Yorkshire who were today holding their photocall at Headingley followed by the start-of-season lunch at Elland Road.

A spokesman for West Yorkshire Police said: "West Yorkshire fraud squad has received an allegation of certain financial irregularities and is looking into the matter."