Police are investigating allegations of financial irregularities at Yorkshire County Cricket Club. The allegations are believed to have come from within the club, who have not yet commented upon them.

Detective Inspector Peter Ramsay of West Yorkshire Police told the Yorkshire Post: "I can confirm we have received a report of certain financial irregularities and are looking in to the matter,"

Yorkshire won the County Championship last season for the first time in 33 years but reported an annual loss of £46,000. They are due to meet Surrey tomorrow in their first game of this year's competition.

The club's Headingley ground is currently subject to a multi-million pound redevelopment. A new stand replacing the Western Terrace was opened last summer, and the new East Stand is due to open this season.

A Yorkshire spokesman told CricInfo: "The Club are making no further comment on this subject at the moment."

Yorkshire's official accounts for last year show the club's shop and merchandise income had fallen from #32,422 to just #460.

Referring to the drop in income, treasurer Peter Townend told the club's annual meeting two months ago; "I apologise for our abysmal failure to conduct business successfully last year.

"The significant downturn in profit is a source of great concern and a full and comprehensive review of the procedures and accounting of our retail operation has been carried out.

"This has highlighted several serious deficiencies in the system and appropriate action is being taken."

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