Police are investigating alleged “financial irregularities” at a popular Carlisle social club after accountants discovered that a large sum of cash was unaccounted for.

Committee members and managers at the Denton Holme Working Men's Conservative Club in Morley Street agreed unanimously to call in the police after auditors identified the problem.

The amount involved is more than £40,000, though insiders at the club have suggested that the discrepancy may be down to accounting “errors.”

A internal financial report that was commissioned by club officials has revealed that the club last year made a loss of more than £31,000.

The detective-led police investigation has yet to be completed.

In a statement, Cumbria Police said: “Cumbria Constabulary received a report of alleged financial irregularities relating to Denton Holme Working Men’s Club in September 2016.

“Officers have been working with representatives of the club as they carry out their investigation.

"As the allegations are currently under investigation it would be inappropriate to comment further at this time.”

The club's own external audit for last year states that the financial evidence available to the accountants carrying out the review was limited due to “ a lack of proper accounting records” for the club's cash account.

As a result, say the auditors, they were unable to determine whether the sums shown in the profit and loss account was spent on unrecorded cash payments or whether they represent missing takings that were not banked.

The document confirms there was an “unexplained” cash difference in the year-end accounts as of March 31 of £47,801.

Club regular and director Jean Nunn, 65, from Denton Street, Denton Holme, stressed that it had been the committee and club officials themselves who had voted last October to call in the police.

“It needs sorting,” she said.

“The committee were in total agreement for the police to be called in.

"Members and the officials have been completely open, and said that everybody was welcome to look at the accounts.

"I'm convinced that this is down to an administration error.”

She said the club – which like other social clubs has been hit by the indoor smoking ban and the rise in cut price home drinking – was unlikely to have made the money that current figures suggest.

Mrs Nunn added: “It's a good place.

“The officials there are good lads and if there is any trouble it will be sorted. They're trying their hardest.”

Club Secretary Les Davidson, 55, said: “It's an ongoing case so I can't say anything. I've been sworn to secrecy. It's probably an error.”

A club member who spoke to The Cumberland News said she had independently reviewed the club's finances and within a few days found two significant accounting errors which failed to record more than £40,000.

She said: “I'm convinced there has been no wrongdoing: it's all down to simple accounting errors, made while the club was going through a difficult time.”

As one of the last remaining drinking establishments in Denton Holme, the club has a special place in the local community and it is often the focus of well-supported community events.

In an upbeat interview last summer, Les said: “The club was losing money. The last six years, we’ve held our own. We’ve got nearly 800 members. There was more than 2,000 at one time. But most of the members we have now will come fairly regular.”

Last year, it was among the first of local organisations to reach out to help victims of the city's devastating 2015 flood.

In 2014, the club was targeted by burglars who stole more than £10,000 in cash.

The raiders smashed their way into the club through windows and then made off with the cash after emptying gaming machines.

Cumbria Police confirmed that two men were later charged with the burglary and were dealt with at court.