Yorkshire decided ten days ago to call in the Fraud Squad to investigate the mysterious loss of at least £50,000 in turnover at their Headingley shop, president Robin Smith revealed yesterday.

With news of police involvement already out by midday, Yorkshire decided to make no secret of it at their start-of-season lunch at Elland Road.

Smith said: "There is nothing new to report and the facts are simply what members were informed of at the annual meeting last month by treasurer Peter Townend.

"The club has carried out its own internal investigation and it is now a police matter."

Townend apologised at the annual meeting for the club's "abysmal failure" to conduct their shop business successfully and said a full and comprehensive review of the procedures and accountability of the retail operation had been carried out at his request.

This had highlighted several serious deficiencies in the system and appropriate action had been taken with new practices adopted which would ensure that the same thing would never happen again.

The internal enquiry was carried out by club chairman Keith Moss, treasurer Townend and general committee representatives David Welch, chairman of finance, Eric Houseman, chairman of marketing, and Tony Vann.

Chief executive Chris Hassell commented yesterday: "The enquiries were inconclusive so we decided there was only one option and that was to call in the Police."

The old shop premises were knocked down last year as part of the redevelopment of the new West Stand and temporary accommodation had to be used throughout the summer months.

Yorkshire, who face Surrey today at Headingley, will sell merchandise in the new Cricket Centre in St Michael's Lane and a permanent shop will be housed in the East Stand development when it is completed later this summer.

The disclosure of Police involvement came as a particular embarrassment to Yorkshire on the very day that they were holding their annual lunch to celebrate the new season.

But the tension was eased when new captain Darren Lehmann began his speech by saying: "I apologise for being the only guy without a tie. I went to the club shop for one today but they had all been nicked!"

Lehmann also announced that Richard Blakey has been appointed vice-captain.