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 Solutions Manual

to accompany

®
Applying IFRS
Standards 4e
Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad
Livne, Janice Loftus, Leo van der Tas

Prepared by Ruth Picker, revised

for this edition by John Dunn

John Wiley & Sons, Ltd, 2016

Solutions Manual to accompany Applying IFRS Standards 4e

Chapter 9 – Inventories
Discussion Questions
1. Define ‘cost’ as applied to the valuation of inventory.

The cost of inventories is the aggregate of:

• The costs of purchase
• The costs of conversion
• Other costs to bring the inventories to their present location and condition.

Discuss each type of cost with appropriate examples.

2. What is meant by the term ‘net realisable value’? Is this the same as fair value? If
not, why not?

Net realisable value is the net amount that an enterprise expects to realise from the sale of
inventory in the ordinary course of business and is defined in IAS 2 paragraph 6 as:

the estimated selling price in the ordinary course of business less the estimated
costs of completion and the estimated costs necessary to make the sale.

As such, net realisable value is specific to an individual enterprise and is not necessarily
equal to fair value less costs to sell. Fair value is defined as ‘the amount for which an asset
could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s
length transaction’ (IAS 2, paragraph 6).

3. In what circumstances must assumptions be made in order to assign a cost to

inventory items when they are sold?

One of the major problems in accounting for inventory is assigning the cost of acquiring
inventory between those items sold during the year and those items still on hand at the
reporting date. Ideally, costs should be individually identified for each inventory item however,
this is only practical for entities whose inventory consists of a small number of easily
identifiable items such as art galleries or manufacturers of specialised equipment.

Where a specific cost cannot be identified because of the nature of the item sold then some
method has to be adopted to estimate that cost. This process is known as “assigning” cost.
Most inventory items fall into this category, for example, identical items of food and clothing
and bulk items like oil and minerals. How can you measure the cost of a tonne of wheat when
it is extracted from a stockpile consisting of millions of tonnes acquired at different prices over
the accounting period? There are many method of assigning a cost to inventory items sold but
IAS 2 paragraph 25 restricts entities to a choice between two methods – FIFO and weighted
average.

© John Wiley and Sons, Ltd, 2016 9.1

 Chapter 9: Inventories

4. Compare and contrast the impact on the reported profit and asset value for an
accounting period of the first-in, first-out method and the weighted average
method.

The key issue for discussion in this question is the relevance and reliability of financial
information produced under each method.

FIFO values the asset at the latest price and includes the earliest purchases in inventory and
thus in times of rising prices may defer losses to the next accounting period and may
overstate assets.

Weighted average ‘smooths’ the impact of price rises across income and asset values but
may mask problems with obsolescence.

5. Why is the lower of cost and net realisable value rule used in the accounting
standard? Is it permissible to revalue inventory upwards? If so, when?

Net realisable value is the net amount that an enterprise expects to realise from the sale of
inventory in the ordinary course of business. Where net realisable value is lower than cost
the inventory item must be written down.

The rationale for this measurement rule is stated in IAS 2 paragraph 28, ‘assets should not be
carried in excess of amounts expected to be realised from their sale or use’.

Inventory cannot be revalued upwards unless there has been a previous write down. If the
circumstances that previously caused inventories to be written down below cost change, or if
a new assessment confirms that net realisable value has increased the amount of a previous
write down can be reversed (subject to an upper limit of the original write down). This could
occur if an item of inventory written down to net realisable value because of falling sales
prices, is still on hand at the end of a subsequent period and its selling price has recovered.

Under no circumstances can inventory be valued beyond its original cost.

6. What impact do the terms of trade have on the determination of the quantity and
value of inventory on hand where goods are in transit at the end of the reporting
period?

Accounting for goods in transit at end of reporting period will depend upon the terms of trade.
Where goods are purchased on an FOB shipping basis the goods belong to the purchaser
from the time they are shipped, and should be included in inventory/accounts payable at
reporting date.

If goods are purchased on FOB destination terms no adjustment will be required as the goods
still legally belong to the supplier.

If goods are sold on FOB destination terms then they belong to the enterprise until they arrive
at the customer’s premises. If the sale has been recorded in the current year it will need to be
derecognised.

© John Wiley and Sons, Ltd, 2016 9.2

Solutions Manual to accompany Applying IFRS Standards 4e

Exercises
Exercise 9.1 CONSIGNMENT OF INVENTORY

Arendal Ltd reported in a recent financial statement that approximately $12 million of
merchandise was received on consignment. Should the company recognise this
amount on its statement of financial position? Explain.

Under a consignment arrangement, an agent (the consignee) may agree to sell goods on
behalf of the consignor on a commission basis. The transfer of goods to the consignee is not
a legal sale/purchase transaction. Legal ownership remains with the consignor until the agent
sells the goods to a third party. Steps must be taken to ensure that goods held on
consignment are not included in the physical count. Equally, goods owned by the enterprise
that are held by consignees must be added to the physical count. Thus, Arendal Ltd will not
report the consignment merchandise as inventory on its statement of financial position.

Exercise 9.2 SELECTION OF COST ASSUMPTION

Under what circumstances would each of the following inventory cost methods be
appropriate?
(a) Specific identification
(b) Last-in, first-out
(c) Average cost
(d) First-in, first-out
(e) Retail inventory

(a) Specific identification should always be used where it is possible to clearly identify the cost
of the item sold.

(b) Last-in-first-out – this method is prohibited under IAS 2.

(c) Average cost is best used where prices are subject to considerable variation or have a
consistent rising trend. Using the FIFO method in this situation means that inventory is
always valued at the highest price. Additionally, average cost is particularly suited to
inventory where homogenous products are mixed together, like iron ore or spring water.

(d) First-in-first-out - many proponents of the FIFO method argue that this method best
reflects the physical movement of inventory, particularly perishable goods or those subject to
changes in fashion or rapid obsolescence.

(e) Retail inventory is not a method of assigning cost but a method of measuring cost used by
the retail industry where inventory comprises large numbers of rapidly changing items with
similar margins where other methods of measuring cost are not practicable.

© John Wiley and Sons, Ltd, 2016 9.3

 Chapter 9: Inventories

Exercise 9.3 DETERMINING INVENTORY COST AND COST OF GOODS SOLD

(PERIODIC)

What was the cost of sales for the year ended 31 December 2013?
What is the cost of ending inventory using the weighted average costing method?

Correct answers to multiple choice questions are:

1. (b) See working A

2. (a) See Working B

Workings:

A. Cost of Sales
Opening inventory 25 000
Purchases 160 000
Purchase returns (1 400)
Goods available for sale 183 600
Closing inventory 35 000
Cost of Sales 148 600

B. Weighted average cost

Opening inventory $ 250
Purchases 1 734 (240 + 1 014 + 480)
Total cost of inventory $1 984
÷ total units 79
= Cost per unit $25.00 (rounded to nearest $)
Closing inventory $625.00 (25 units x $25.00)

Exercise 9.4 ASSIGNMENT OF COST (PERIODIC AND PERPETUAL)

1. If Malmo Ltd uses the perpetual inventory system with the moving average cost flow
method, the 18 April sale would be costed at what unit cost?
2. If Malmo Ltd uses the periodic inventory system with the FIFO cost flow method,
what would be the cost of sales for April?
3. If Malmo Ltd uses the perpetual inventory system with the FIFO cost flow method,
the 21 April sale return (relating to the 18 April sale) would be costed at what unit
cost?
4. If Malmo Ltd uses the periodic method with the weighted average cost flow method,
what would be the value of closing inventory at 30 April 2011? (Round average cost
to the nearest cent.)

Correct answers to the multiple choice questions are:

1. (c)

This is the alternative answer which is mathematically correct as per the workings below.

Workings for Question 1

© John Wiley and Sons, Ltd, 2016 9.4

Solutions Manual to accompany Applying IFRS Standards 4e

Purchases Sales Balance

Date No. Unit Total No. Unit Total No. Unit Total
Cost Cost Cost
Apr 01 20 $8.00 $160.00
04 90 $8.40 $756.00 110 8.33 916.00
07 100 $8.60 $860.00 210 8.46 1 776.00
10 50 8.46 423.00 160 8.46 1 353.00
13 (20) $8.60 ($172.00) 140 8.44 1 181.00
18 70 8.44 590.80 70 8.44 590.20
21 (5) 8.44 (42.20) 75 8.44 623.40
29 40 8.44 337.60 35 8.44 285.00
170 1 444.00 155 1 309.20

2. (a)

The FIFO method of assigning cost assumes that the earliest purchases are sold first
meaning that the closing inventory is valued at the latest purchase price, which in this
question is $8.60. Under the periodic system, the cost of goods sold expense is assumed to
be equal to the difference between the total value of goods available for sale and the total
value of goods still on hand.

Workings for Question 2

Cost of Sales
Opening inventory 160.00
Purchases (net of returns) 1 444.00
Goods available for sale 1 604.00
Closing Inventory* 301.00
Cost of Sales $1 303.00

* 35 units x 8.60 (latest purchase price)

3. (b)

The first-in, first-out method also assumes that the last goods sold are the first goods
returned. Thus, the five items returned would be costed at the last price of $8.60. This
assures that inventory is always valued at the lasted purchase price.

Workings for Question 3

Purchases Sales Balance

Date No. Unit Total No. Unit Total No. Unit Total
Cost Cost Cost
Apr 01 20 $8.00 $160.00
04 90 $8.40 $756.00 20 8.00 160.00
90 8.40 756.00
07 100 $8.60 $860.00 20 8.00 160.00
90 8.40 756.00
100 8.60 860.00
10 20 8.00 160.00 60 8.40 504.00
30 8.40 252.00 100 8.60 860.00
13 (20) $8.60 ($172.00) 60 8.40 504.00
80 8.60 688.00
18 60 8.40 504.80 70 8.60 602.00
10 8.60 86.00

© John Wiley and Sons, Ltd, 2016 9.5

 Chapter 9: Inventories

21 (5) 8.60 (43.00) 75 8.60 645.00

29 40 8.60 344.00 35 8.60 301.00
170 1 444.00 155 1 303.00

4. (a)

Under the periodic system the weighted average is calculated by dividing the total number of
units available for sale during the year by the total cost of those units. This average cost is
then used to value inventory on hand in order to calculate cost of goods sold.

Workings for Question 4

Weighted Average Unit Cost:

Total cost = Opening inventory 160.00

Purchases (net of returns) 1 444.00
Goods available for sale 1 604.00
Unit cost = $1 604.00/190 units
= $8.44
Closing inventory = $295.40 (35 x $8.44)

© John Wiley and Sons, Ltd, 2016 9.6

Solutions Manual to accompany Applying IFRS Standards 4e

Exercise 9.5 END-OF-PERIOD ADJUSTMENTS

1. Prepare any adjusting journal entries required on 30 June 2013.

2. Prepare the trading section of the statement of profit or loss and other
comprehensive income for the year ended 30 June 2013.

Part 1

Workings:

Reconciliation $
Inventory account balance 194 400
Add goods in transit 1 200
195 600
Physical count 195 600
NRV Test
Inventory at cost 195 600
Inventory at net realisable value 194 740
Write down required 860

Uppsala Ltd
Journal entries
Year ended 30 June 2013

30 June 2013

Sales Dr 1 320
Accounts Receivable Cr 1 320
(reverse sale incorrectly recorded in June)

Inventory Dr 1 200
Cost of Sales Cr 1 200
(amendment for goods in transit)

Inventory write down expense Dr 860

Inventory Cr 860
(write down to net realisable value)

Part 2

INVENTORY ACCOUNT
Date Details Ref $ Date Details Ref $
2013 2013
30/06 Balance b/d 194 400 30/06 Inventory write down GJ 860
30/06 Cost of Sales GJ 1 200 30/06 Balance c/d 194 740
195 600 195 600
30/06 Balance b/d 195 600

Note: the question requires students to complete the inventory account for the year but there
is insufficient information for this to be done.

© John Wiley and Sons, Ltd, 2016 9.7

 Chapter 9: Inventories

Part 3
UPPSALA LTD
Statement of Comprehensive Income (Extract)
for the year ended 30 June 2013

$ $
Sales revenue 630 450
Less: Sales returns 6 410
Net sales 624 040
Less: Cost of Sales 467 440
Gross profit 156 600

Note: Inventory shortage and write down expenses would be shown as other expenses
(selling).

Exercise 9.6 APPLYING THE LOWER OF COST AND NRV RULE

Calculate the value of inventory on hand at 30 June 2013 in accordance with the
requirements of IAS 2.

(NRV = estimated selling price less cost of completion and disposal)

Item Qty Cost per Total NRV per Total NRV Lower Adjust
unit Cost unit
$ $ $ $ $
A1458 600 2.30 1 380.00 3.26 1 956.00 Cost -
A1965 815 3.40 2 771.00 2.95 2 404.25 NRV 366.75
B6730 749 7.34 5 498.66 9.05 6 778.45 Cost -
DO943 98 1.23 120.54 0.88 86.24 NRV 34.30
G8123 156 3.56 555.36 5.03 784.68 Cost -
W2167 1 492 6.12 9 131.04 7.30 10 891.60 Cost -

Therefore, inventory on hand would be:

Inventory (at cost) $16 565.06

Inventory (at NRV) 2 490.49
Total inventory $19 055.55

© John Wiley and Sons, Ltd, 2016 9.8

Solutions Manual to accompany Applying IFRS Standards 4e

Exercise 9.7 END-OF-REPORTING-PERIOD ADJUSTMENTS

Adjust and reconcile the inventory control ledger account balance to the physical
account (adjusted as necessary).

Balance of inventory control account.

$
Unadjusted balance 248 265
Purchase return not recorded (1 200)
Damaged goods written off (595)
Goods in transit 1 500
Error in posting May purchases 3 600
Adjusted balance (cost) 251 570

Reconcile to physical count

$
Physical count 256 100
Goods in transit 1 500
Less consignment stock (7 600)
Returned goods not included 1 570
Adjusted count 251 570
Control account balance 251 570

© John Wiley and Sons, Ltd, 2016 9.9

 Chapter 9: Inventories

Exercise 9.8 ALLOCATING COST (WEIGHTED AVERAGE), REPORTING GROSS

PROFIT AND APPLYING THE NRV RULE

1. Calculate the cost of inventory on hand at 31 March 2014 and the cost of sales for
the month of March. (Round the average unit cost to the nearest cent, and round the
total cost amounts to the nearest dollar.)

Purchases COS Balance

No. Unit Total No. Unit Total No. Unit Total
Date Details units Cost Cost units Cost Cost unit Cost Cost
s
01/03 Inventory 393 82.33 32355
balance

01/03 Sales 300 82.33 24 699 93 82.33 7 656

03/03 Sales return (5) (82.33) (412) 98 82.33 8 068

09/03 Purchases 55 91.00 5 005 153 85.44 13 073

10/03 Purchase 76 96.00 7 296 229 88.95 20 369

15/03 Sales 86 88.95 7 650 143 88.95 12 719

17/03 Purchase (1) 91.00 (91.00) 142 88.93 12 628

return

22/03 Sales 60 88.93 5 336 82 88.93 7 292

26/03 Purchase 72 98.00 7 056 154 93.17 14 348

29/03 No entry*
19 266 37 273 154 14 348

• The damaged goods returned would not be placed back into stock

2. Show the Inventory general ledger control account (in T-format) as it would
appear at 31 March 2014.

INVENTORY CONTROL
Date Details Ref Date
$ Details Ref $
2014 2014
01/03 Balance b/d 32 35530
17/03 A/c Payable GJ 91
31/03 Cost of Sales GJ 412 31/03 Cost of Sales SJ 37 685
30/03 A/c payable PJ 19 35790
31/03 Balance c/d 14 348
52 122 52 122
01/04 Balance b/d 14 34862

© John Wiley and Sons, Ltd, 2016 9.10

Solutions Manual to accompany Applying IFRS Standards 4e

3. Calculate the gross profit on sales for the month of March 2014.

Gross profit for the month of March 2014

Sales revenue $55 110

Less sales returns 850
Net sales revenue 54 260
Less Cost of Sales* 37 091
Gross profit $17 169

* The damaged bikes returned on 29 March would require the following journal entry to be
recorded:

31 March 2014
Inventory losses and write downs Dr 182
Cost of Sales Cr 182
(damaged inventory written off)

© John Wiley and Sons, Ltd, 2016 9.11

 Chapter 9: Inventories

Exercise 9.9 ALLOCATING COST (FIFO), REPORTING GROSS PROFIT AND

APPLYING THE NRV RULE

1. Calculate the cost of inventory on hand at 31 March 2013 and the cost of sales for
the month of March.
2. Show the Inventory general ledger control account (in T-format) as it would appear
at 31 March 2013.
3. Calculate the gross profit on sales for the month of March 2013.
4. IAS 2 requires inventories to be measured at the lower of cost and net realisable
value. Identify three reasons why the net realisable value of the bicycles on hand
at 31 March 2013 may be below their cost.
5. If the net realisable value is below cost, what action should Stockholm Ltd take?

Part 1 – Calculate the cost of inventory on hand and cost of sales (FIFO)

Purchases COS Balance

No. Unit Total No. Unit Total No. Unit Total
Date Details units Cost Cost units Cost Cost units Cost Cost
01/03 Inventory 350 82.00 28 700
balance 43 85.00 3 655

01/03 Sales 300 82.00 24 600 50 82.00 4 100

43 85.00 3 655

03/03 Sales (5) (82.00) (410) 55 82.00 4 510

return
43 85.00 3 655

09/03 Purchases 55 91.00 5 005 55 82.00 4 510

43 85.00 3 655
55 91.00 5 005

10/03 Purchase 76 96.00 7 296 55 82.00 4 510

43 85.00 3 655
55 91.00 5 005
76 96.00 7 296

15/03 Sales 55 82.00 4 510 12 85.00 1 020

31 85.00 2 635 55 91.00 5 005
76 96.00 7 296

17/03 Purchase (1) 91.00 (91.00) 12 85.00 1 020

return
54 91.00 4 914
76 96.00 7 296

22/03 Sales 12 85.00 1 020 6 91.00 546

48 91.00 4 368 76 96.00 7 296

26/03 Purchase 72 98.00 7 056 6 91.00 546

76 96.00 7 296
72 98.00 7 056

29/03 No entry*
19 266 36 723 154 14 898

• The damaged goods returned would not be placed back into stock

© John Wiley and Sons, Ltd, 2016 9.12

Solutions Manual to accompany Applying IFRS Standards 4e

Part 2 – Show the general ledger inventory account at 31 March 2013

INVENTORY CONTROL
Date Details Ref Date
$ Details Ref $
2013 2013
01/03 Balance b/d 32 355.30
17/03 A/c Payable GJ 91
31/03 Cost of Sales GJ 410 31/03 Cost of Sales SJ 37 133
30/03 A/c payable PJ 19 357.90
31/03 Balance c/d 14 898
52 12220 52 122
31/03 Balance b/d 14 898.62

Part 3

Gross profit for the month of March 2013

Sales revenue $55 110

Less sales returns 850
Net sales revenue 54 260
Less Cost of Sales* 36 541
Gross profit $17 719

* The damaged bikes returned on 29 March would require the following journal entry to be
recorded:

31 March 2013
Inventory losses and write downs Dr 182
Cost of Sales Cr 182
(damaged inventory written off)

Part 4

Reasons why net realisable value may decline below cost included:
• Inventories are damaged
• Inventories are wholly or partially obsolete
• Selling prices have declined below cost
• A decision taken by the entity to sell products for the time being at a loss as part of an
overall marketing strategy
• Miscalculation or errors in purchasing.

Part 5
If the net realisable value of the bikes falls to $92.00 the inventory value should be reduced to
$14 168 (154 bikes at $92.00 each) by passing the following entry:

31 March 2013
Inventory write-down Dr 730
Inventory Cr 730
(write down to net realisable value)

© John Wiley and Sons, Ltd, 2016 9.13

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 Lieut. F. C. St. Aubyn ” ”
Lieut. C. Wilkinson ” ”
Lieut. B. L. Lawrence No. 2 Company.
Lieut. T. P. M. Bevan ” ”
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Feb.
 After four days’ rest it returned to the trenches, placing two
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carrying out inter-company relief. On the 10th of February, about 5
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a shell most unluckily fell among the King’s Company. Company
Sergeant-Major Bradbury had both his legs blown off, and three
other Sergeants were wounded. Captain Fisher-Rowe was knocked
down but not hurt, and Brigadier-General Lord Henry Seymour and
Lieut.-Colonel Maitland, who were only a few yards off, were
untouched. Sergeant-Major Bradbury was carried back on a
stretcher, but it was plain to every one, including himself, that he
could not live. As he was being borne away he asked to speak to the
Adjutant, Captain Pearson-Gregory, who at once came up thinking it
was some personal request or last wish the dying man wanted to
communicate. “You won’t forget, sir,” said Bradbury, “the Battalion
has to find a fatigue party of a hundred men to-morrow early.”
Unselfish to the last, no thought of himself in his terrible condition
crossed his mind. His sole idea, to the very last, was to do his duty
to the Battalion.
 Another four days in the trenches caused further casualties, and
Lieutenant H. B. Vernon was wounded. On the 11th the 1st Battalion
retired to Bronfay Farm, where it remained resting for a week, after
which it returned to the front line. The Germans were now retiring
along the whole front, and a close and unremitting pursuit had to be
maintained. The 1st Battalion was employed on outpost duty with
orders to accelerate the retirement as much as possible. This
necessitated constant advances, but each line, as it was reached,
had to be consolidated in case of counter-attack. After four days of
this the Battalion retired to Maurepas, and subsequently to Camp 15
at Billon. Second Lieutenant R. B. St. Q. Wall joined on the 8th of
March, Lieutenant P. G. Simmons on the 14th, Lieutenant R. H. Rolfe
and Second Lieutenant R. F. W. Echlin on the 30th.

The 2nd Battalion

2nd Batt. The officers of the 2nd Battalion on January 1, 1917,
Jan.
were:

Lieut.-Colonel C. R. Champion de Commanding

Crespigny, D.S.O. Officer.
Major Hon. W. R. Bailey, D.S.O. Second in
Command.
Lieut. A. H. Penn Adjutant.
Lieut. G. G. M. Vereker Transport Officer.
Hon. Lieut. and Quartermaster
W. E. Acraman, D.C.M. Quartermaster.
Lieut. J. N. Buchanan No. 1 Company.
Lieut. F. A. M. Browning ” ”
Lieut. E. W. Seymour ” ”
Lieut. A. McW. Lawson-Johnston,
M.C. ” ”
Lieut. J. C. Cornforth ” ”
Captain E. O. Stewart No. 2 Company.
Lieut. Hon. F. H. Manners ” ”
 Lieut. F. H. G. Layland-Barratt,
M.C. ” ”
Lieut. T. A. Combe ” ”
Captain C. F. A. Walker, M.C. No. 3 Company.
Lieut. K. O’G. Harvard No. 3 Company.
2nd Lieut. Lord I. B. G. T.
Blackwood ” ”
2nd Lieut. H. M. Wilson ” ”
Capt. Lord F. T. H. T. Blackwood,
D.S.O. No. 4 Company.
Lieut. R. Terrell ” ”
Lieut. R. A. W. Bicknell ” ”
Lieut. A. T. A. Ritchie ” ”
Lieut. J. Tabor ” ”
Capt. J. A. Andrews, R.A.M.C. Medical Officer.

From January 2 to 25 the 2nd Battalion remained at Méaulte,

training by companies, providing fatigue parties, and receiving
instruction in bombing, Lewis gunnery, and precautions against gas
attacks. Each company went through a course of musketry, and
constantly had route marches. On the 25th orders were received to
move to Priez Farm in motor buses and lorries, but owing to some
unexplained mistake only seven buses and nine lorries arrived, so
that a large part of the Battalion had to march. Priez Farm, which is
between Combles and Rancourt, consisted of dug-outs which were
constantly subjected to the enemy’s shells. The men were employed
in filling sand-bags, but owing to a sharp frost the ground was hard
as iron, and it was by no means easy to obtain the requisite soil.
One shell pitched among the cookers, killing 2 men and wounding 4,
while another fell on the water-cart, wounding 2 men. On the 29th
the Battalion was relieved by the 3rd Battalion Coldstream and
marched to Billon Camp near Maricourt. The weather was bitterly
cold, and the men suffered a good deal in spite of the warm clothing
provided for them.
 The following officers joined during the month: on the 2nd,
Lieutenant J. C. Cornforth; on the 14th, Lieutenant K. O’G. Harvard;
on the 24th, Captain G. C. FitzH. Harcourt-Vernon, D.S.O.
Feb. For the first ten days in February the 2nd Battalion remained
at Billon Camp, where the companies trained. A sporting event
somewhat out of the ordinary was held on the 6th, 7th, and 8th,
when Lord Cavan started a ratting competition, and promised an
extra ration of rum to the Battalion that succeeded in killing the
largest number of rats. The 2nd Battalion, accustomed to excel in all
forms of sport, succeeded in securing this coveted prize by capturing
as many as 386 rats. On the 10th the Battalion marched to
Maurepas Ravine, and two days later took over from the 1st
Battalion the trenches between Peronne and St. Pierre Vaast Wood.
This part of the line consisted of a series of isolated posts, which
were dry and well revetted, on the forward slope of the hill. The
Battalion remained in the trenches five days, and although there was
a good deal of shelling there were fortunately no casualties. On the
15th it was relieved by the 1st Battalion Irish Guards, and returned
to camp at Maurepas. The weather was now warmer, and a thaw
which had set in made the whole camp very muddy. After four days’
rest the Battalion returned to the trenches and again carried out
inter-Company reliefs. On the 21st Lieutenant A. McW. Lawson-
Johnston and Lieutenant R. Terrell were wounded by the same shell:
the latter recovered, but Lieutenant Lawson-Johnston, who was hit
in twenty places, died from his wounds the following day. There
were no casualties among other ranks. The mornings were very
foggy, and Lieut.-Colonel de Crespigny took advantage of this fact to
reconnoitre the ground to his immediate front. On the 23rd the
Battalion, after being relieved by the 21st Battalion of the Middlesex
Regiment, returned to Maurepas, and on the 26th proceeded to
Camp 107 at Billon, remaining there until March 14.
March. The German retirement necessitated by the battle of the
Somme had now begun, but it was impossible to tell at first
what exactly the enemy’s intentions were. After four days at
Maurepas the Battalion moved up into the line at Sailly-Saillisel,
where no German could be seen and no gun heard. The outpost line
had been advanced to within 1000 yards of Le Mesnil, and cavalry
patrols were being pushed forward to establish touch with the
enemy. The difficulty presented itself of how to make the guns and
supplies keep pace with the advance, and all available battalions
were employed in road-making.
One curious incident happened during this advance. Two Russian
soldiers who had remained hidden after the German retirement were
found in Etricourt. Originally taken prisoner on the Russian frontier,
they had been transferred to the Western front, and employed in
digging. Hearing the orders given by the German officers to retire,
they managed to conceal themselves, and waited until the British
troops arrived. They were overjoyed at finding themselves once
more free, and delighted at their cordial reception.
The interesting duty of following up the Germans did not fall to
the 2nd Battalion, which was employed till the end of the month in
making roads and filling up shell-holes.

The 3rd Battalion

3rd Batt. The officers of the 3rd Battalion on January 1, 1917, were:
Jan.

Lieut.-Colonel A. F. A. N. Thorne, Commanding

D.S.O. Officer.
Major G. E. C. Rasch, D.S.O. Second in
Command.
Capt. O. Lyttelton, D.S.O. Adjutant.
Lieut. the Hon. F. O. H. Eaton Bombing Officer.
Lieut. the Hon. A. G. Agar-
Robartes Lewis Gun Officer.
Lieut. M. Duquenoy Transport Officer.
Lieut. G. H. Wall Quartermaster.
Capt. J. C. Craigie, M.C. No. 1 Company.
 Capt. I. St. C. Rose No. 2 Company.
Lieut. G. F. R. Hirst ” ”
Lieut. F. Anson ” ”
Lieut. C. A. Hall ” ”
Lieut. P. M. Walker, M.C. No. 3 Company.
Lieut. W. W. S. C. Neville ” ”
2nd Lieut. L. Holbech ” ”
Capt. R. W. Parker No. 4 Company.
Lieut. W. G. Orriss ” ”
Lieut. C. H. Bedford ” ”
Capt. J. N. L. Thoseby, R.A.M.C. Medical Officer.

The 3rd Battalion came out of the trenches on January 2, and spent
the next ten days training at Corbie, Billon Farm, and Priez Farm.
This was followed by three uneventful days in the trenches from the
12th to the 15th, and again from the 21st to the 24th, after which it
returned to Mericourt. On the 28th it marched to La Briqueterie,
where the men were employed in making the foundation for the
Decauville railway, a tiring fatigue owing to the frozen nature of the
ground and the long distances to be covered.
Feb. During the greater part of February the 3rd Battalion
remained at Mericourt training. On the 7th it was chosen from
the 2nd Guards Brigade to drill at Ville before General MacMahon,
who expressed himself much pleased with the smart appearance of
the Battalion. The parade was rendered more impressive by the
presence of the band of the regiment under Lieutenant Williams. On
the 9th an unfortunate bombing accident occurred: a defective bomb
of the Mills Adapter type burst at the muzzle, and wounded
Lieutenant W. G. Orriss, Lance-Sergeant Dugmore, and two men.
Brigadier-General Lord Henry Seymour and Major Rasch, who was
temporarily in command of the Battalion, were looking on at the
time, and fortunately were not hit. On the 26th the 3rd Battalion
marched to Maurepas, and on the following day went into the front
line, where it remained for five days, carrying out inter-Company
reliefs. On the last day the Fifteenth Corps carried out an attack east
of Bouchavesnes, and the Battalion was to have assisted with a
discharge of smoke-bombs, but owing to an unfavourable wind the
orders were cancelled. Several patrols were, however, sent out to
ascertain how strongly the enemy’s posts were held, and the nature
and strength of his wire.
March. Early on the 5th the Battalion was relieved, and retired for
three days’ rest to Maurepas. Three more uneventful days
were spent in the trenches from the 8th to the 11th, but the
retirement of the Germans had begun, and their lines were therefore
only thinly held. On the 15th two companies were ordered to move
up into the reserve trenches, while the rest of the Battalion
remained at Priez ready to move at a moment’s notice. On the
following day Lieut.-Colonel A. Thorne took charge of the centre of
the whole line, while Major Rasch commanded the Battalion, and
Captain R. W. Parker took command of the vanguard composed of
two companies. The advance began on the 16th, and met with little
resistance, the patrols pushing forward through St. Pierre Vaast
Wood to Vaux Wood. On the 18th the Battalion was relieved, and
spent the rest of the month on fatigues and work on the railway.

The 4th Battalion

4th Batt. The officers of the 4th Battalion on January 1, 1917, were:
Jan.

Lieut.-Colonel G. C. Hamilton, Commanding

D.S.O. Officer.
Major W. S. Pilcher Second in
Command.
Capt. R. S. Lambert, M.C. Adjutant.
Lieut. I. H. Ingleby Act.-
Quartermaster.
2nd Lieut. C. E. Benson Transport Officer.
Lieut. C. G. Keith, M.C. No. 1 Company.
 Lieut. B. Burman ” ”
Lieut. J. N. F. Pixley ” ”
2nd Lieut. E. H. Tuckwell ” ”
Capt. the Hon. F. E. Needham No. 2 Company.
Lieut. G. E. Shelley ” ”
Lieut. the Hon. A. H. L. Hardinge ” ”
2nd Lieut. G. H. T. Paton ” ”
Capt. C. H. Greville No. 3 Company.
Lieut. R. Farquhar, M.C. ” ”
Lieut. G. C. Sloane-Stanley ” ”
Lieut. J. B. M. Burke ” ”
Lieut. C. S. Nash ” ”
Capt. E. G. Spencer-Churchill No. 4 Company.
Lieut. R. H. G. Leveson-Gower ” ”
Lieut. C. K. Irby ” ”
2nd Lieut. B. J. Hubbard ” ”
Capt. N. Grellier, M.C., R.A.M.C. Medical Officer.

The first week in January was spent by the 4th Battalion at

Mericourt, and on the 9th Major-General Feilding presented medal
ribbons to the N.C.O.’s and men of the Battalion who had been
awarded the Military Medal. On the 10th the Battalion proceeded to
Billon Camp, where it was employed in road-making and improving
the camp, and on the 14th it moved to Priez Farm. The weather was
now very cold, and there was continual snow. Occasional shells
reminded the men forcibly of the presence of the enemy, but there
were no casualties. On the 18th the Battalion retired to Billon Camp,
remaining there until the 25th, when it moved to Maurepas. The
following day it took over the trenches immediately east of Rancourt
on the edge of St. Pierre Vaast Wood. This part of the line was held
by a series of posts or islands, which were duckboardcd; it was a
quiet spot, and there was practically no shelling.
Feb. After four days’ rest the Battalion returned to the line, and
during the relief came in for a heavy barrage, but after it had
settled down, the shelling died away. On February 7 it was relieved,
and retired to Maurepas. Two days later it went by train to Méaulte,
and marched from there to Ville-sur-Ancre, where it remained till the
end of the month going through the usual routine of training. The
French War Minister, General Lyautey, inspected the 3rd Guards
Brigade, and was reported to have been much impressed by all he
saw.
March. On March 1 the Battalion moved to Bronfay, and on the
following day to Combles with two companies at Haie Wood.
There it went into the trenches until the 6th. During this tour it came
in for a good deal of shelling, and Lieutenant B. Burman and
seventeen other ranks were wounded. After four days’ rest at
Fregicourt, the Battalion returned to the same line of trenches, but
this time found everything far quieter. On the 13th it moved to Billon
Camp, and on the 19th to Priez Farm, whence it moved up to the
trenches for four uneventful days. On the 24th it retired to Bronfay
Farm, and on the 27th marched to Clery, where it was employed on
railway work.
 CHAPTER XXII

APRIL, MAY, JUNE, JULY 1917

Diary of the War
The British offensive operations still continued with great success,
and considerable progress was made on the famous Vimy Ridge. An
advance on a 50-miles front was undertaken in the direction of
Cambrai, and 19,343 prisoners were taken, in addition to 257 guns
and 227 trench mortars. The Germans made fierce counter-attacks,
but were not sufficiently strong to check the advance, and even the
Hindenburg switch line was broken through. A further offensive from
Ypres to Armentières was commenced, and there was some very
stiff fighting on the Messines-Wytschaete ridge. The French were
equally successful, and having gained positions between Soissons
and Craonne they pushed forward on a 100-miles front, taking
20,000 prisoners. In May they succeeded in capturing Craonne, and
the important position on the Chemin des Dames. During the Allied
offensive 52,000 Germans were taken prisoner, and 446 guns and
1000 machine-guns fell into our hands.
The Italians made good progress on the slopes of Monte Santo
and on the heights of Gorizia, and there was some fierce fighting on
Monte Vodia. Later San Giovanni was taken and the Timavo crossed,
when there was more fighting on the Corso Plateau. In Russia the
war was at a standstill, although a certain amount of fighting still
continued in isolated places. In Greece the situation was still so
unsatisfactory that the Allies agreed to let France undertake the
whole Greek question. M. Jonnart was accordingly sent to Athens,
where he at once demanded the abdication of King Constantine. Two
days later King Constantine abdicated in favour of his second son
Alexander, who was proclaimed King.
In Mesopotamia General Sir Stanley Maude gained two victories
over the retreating Turks near Deltawa and Istabulat.
The following nations severed relations with Germany and joined
the Allies: Cuba, Brazil, Bolivia, Liberia, and Honduras.

The 1st Battalion

1st Batt. April. The officers of the 1st Battalion on April 1, 1917,
were:

Lieut.-Colonel M. E. Makgill- Commanding

Crichton-Maitland, D.S.O. Officer.
Major E.N.E.M. Vaughan D.S.O. Second in
Command.
Capt. P. J. S. Pearson-Gregory Adjutant.
Lieut. W. J. Dashwood Signalling Officer.
Lieut. R. P. le P. Trench, M.C. Bombing Officer.
Lieut. T. P. M. Bevan Lewis Gun Officer.
Lieut. D. H. S. Riddiford Transport Officer.
Lieut. and Quartermaster J.
Teece Quartermaster.
Capt. L. G. Fisher-Rowe King’s Company.
Lieut. C. Wilkinson ” ”
Lieut. R. F. W. Echlin ” ”
2nd Lieut. F. T. Maurice ” ”
2nd Lieut. R. H. Rolfe ” ”
Capt. C. D. Baker No. 2 Company.
2nd Lieut. S. Y. P. Gardner ” ”
Capt. P. M. Spence No. 3 Company.
Lieut. P. G. Simmons ” ”
2nd Lieut. J. F. Eastwood ” ”
 2nd Lieut. H. Bird ” ”
2nd Lieut. O. F. Stein ” ”
Capt. R. D. Lawford No. 4 Company.
Lieut. N. G. Chamberlain ” ”
2nd Lieut. W. H. Lovell ” ”
Capt. J. C. B. Grant, R.A.M.C. Medical Officer.

The whole of April was spent by the 1st Battalion in working on

the railway and in training. Second Lieutenant A. S. Chambers joined
on the 11th; Lieutenant E. G. L. King, Second Lieutenant H. G.
Johnson, and Second Lieutenant J. W. Chapple on the 30th. On the
26th Captain C. V. Fisher-Rowe arrived to take up the duties of
Second in Command, but did not remain long, as he was appointed
a week later Brigade-Major to the 51st Infantry Brigade.
May. May was spent in very much the same way, with three
companies on railway fatigue and one company training. The
Commanding Officer, Lieut.-Colonel Maitland, started competitions in
all the various arts of war, and there seems no doubt that these
competitions made the men keen and fostered a spirit of friendly
rivalry between the various teams. There were also tactical schemes
in open warfare, so that if by any chance the German line should
break, the men would know how to act. The latter part of the month
was devoted solely to training, and the Commanding Officer was
able to assemble the whole Battalion. Captain Viscount Lascelles
arrived on the 2nd, and a few days later was promoted to the rank
of temporary Major, and appointed Second in Command. Lieutenant
G. F. Pauling, M.C., joined on the 2nd. On the 31st the Battalion
went by train to St. Omer, and subsequently to Campagne.
June. For the first fortnight in June it remained training at
Campagne, and then proceeded to Zudausques. On the 18th it
moved to Herzeele, where it remained until July 13.
July. The officers of the 1st Battalion on July 1, 1917, were:
 Lieut.-Colonel M. E. Makgill- Commanding
Crichton-Maitland, D.S.O. Officer.
Major H. G. C. Viscount Lascelles Second in
Command.
Capt. P. J. S. Pearson-Gregory Adjutant.
2nd Lieut. O. F. Stein Bombing Officer.
Lieut. W. H. Lovell Lewis Gun Officer.
Lieut. D. H. S. Riddiford Transport Officer.
Lieut. and Quartermaster J.
Teece, M.C. Quartermaster.
Capt. L. G. Fisher-Rowe, M.C. King’s Company.
Lieut. G. F. Pauling, M.C. ” ”
Lieut. T. P. M. Bevan ” ”
Lieut. M. Thrupp ” ”
Capt. C. D. Baker No. 2 Company.
Lieut. B. L. Lawrence ” ”
Lieut. E. G. L. King ” ”
2nd Lieut. S. Y. P. Gardner ” ”
Capt. P. M. Spence No. 3 Company.
Lieut. W. J. Dashwood ” ”
Lieut. P. G. Simmons ” ”
Capt. R. D. Lawford No. 4 Company.
Lieut. N. G. Chamberlain ” ”
Lieut. R. P. le P. Trench, M.C. ” ”
Lieut. R. F. W. Echlin ” ”
2nd Lieut. F. W. Chapple ” ”
2nd Lieut. A. S. Chambers ” ”
Capt. J. C. B. Grant, R.A.M.C. Medical Officer.

The 3rd Guards Brigade now moved up into the line in order to
take part in the attack by the Guards Division on the 31st. The
Battalion Headquarters were at Boesinghe Château, and all four
companies had two platoons in the front line. The two days spent in
the trenches were uncomfortable and noisy, but there were no
casualties. The Germans raided the 1st Battalion Irish Guards which
was on the right, and the platoon on the right of the Grenadiers’ line
was involved, but Second Lieutenant Johnson, who was in
command, succeeded in preventing the enemy reaching our lines.
On the 15th the 1st Battalion came out of the line, and retired to
de Wippe Cabaret, where for ten days it was employed in carrying
up ammunition and war material to the front line. This necessitated
constant visits to the front trenches always under shell-fire, and
there were in consequence many casualties. On the 22nd Lieutenant
E. G. L. King was killed by a shell close up to the front trench while
in command of a fatigue party. The loss of so promising and keen an
officer just before the attack was most unfortunate for the Battalion.
On the 24th Second Lieutenant R. H. Rolfe, who had only just
rejoined from hospital, was wounded in the same way. Second
Lieutenant L. de J. Harvard joined the Battalion on the 15th, and on
the 28th the Battalion moved up to Forest Camp so as to be ready to
take its place in the line for the attack on the 31st.

The 2nd Battalion

2nd Batt. The officers of the 2nd Battalion on April 1, 1917,
April.
were:

Lieut.-Colonel C. K. C. de Commanding
Crespigny, D.S.O. Officer.
Major the Hon. W. R. Bailey, Second in
D.S.O. Command.
Lieut. A. H. Penn Adjutant.
Lieut. G. G. M. Vereker Transport Officer.
Quartermaster and Hon. Lieut.
W. E. Acraman, D.C.M. Quartermaster.
Capt. J. N. Buchanan No. 1 Company.
Lieut. F. A. M. Browning ” ”
Lieut. J. C. Cornforth ” ”
 2nd Lieut. R. G. Briscoe ” ”
2nd Lieut. T. Smith ” ”
Lieut. A. T. A. Ritchie, M.C. No. 2 Company.
Lieut. the Hon. F. H. Manners ” ”
Lieut. F. H. G. Layland-Barratt,
M.C. ” ”
Lieut. T. A. Combe ” ”
Lieut. R. G. C. Napier ” ”
Capt. C. F. A. Walker, M.C. No. 3 Company.
Lieut. A. W. Acland ” ”
Lieut. K. O’G. Harvard ” ”
2nd Lieut. Lord I. B. G. T.
Blackwood ” ”
2nd Lieut. H. M. Wilson ” ”
2nd Lieut. I. FitzG. S. Gunnis ” ”
Capt. G. C. FitzH. Harcourt-
Vernon, D.S.O. No. 4 Company.
Lieut. R. A. W. Bicknell ” ”
Lieut. J. H. Jacob ” ”
Lieut. J. Tabor ” ”
Lieut. R. E. H. Oliver ” ”
Capt. J. A. Andrews, M.C.,
R.A.M.C. Medical Officer.
Hon. Captain A. Williams, with Regimental Band.

During the first week in April the 2nd Battalion remained in camp
at Ginchy, and was employed in road-making. Later it moved to
Rocquigny for a week, and then on to Bronfay to train. The
monotony of company training was relieved by brigade competitions,
and No. 11 Platoon under Lieutenant Gunnis succeeded not only in
winning the prize, but also in being first in every event—a very
remarkable performance.
May. On May 9 the Battalion marched via Maricourt, Guillemont,
and Ginchy to a camp near Lesbœufs, and three days later
moved to Le Mesnil, where it worked on the railway. On the 20th it
returned to Bronfay, and on the way halted for half-an-hour to
enable the men to view the memorial to officers and men of the
Regiment who had been killed there in September 1916. It consisted
of an oak cross about ten feet high, made out of wood collected
from the ruins of Lesbœufs. On May 22 the Battalion went to Sailly-
le-Sec, where it remained till the end of the month, when it went by
train via Cassel and Bavinchove to Renescure.
June. During the first fortnight in June the 2nd Battalion remained
at Renescure training and going through a course of musketry,
and on the 16th marched to Winnezeele. The weather was fine, and
though the heat was great the men stood the marching well. On the
18th the Battalion marched into Belgium, and went into bivouacs at
Proven, where it remained for two days and then moved to
Herzeele. On the 20th it attended a parade at which General
Antoine, commanding the First French Army, presented crosses of
the Legion of Honour and medals to officers of the Fifth British Army.
At the conclusion of the parade the Battalion marched past followed
by the 2nd Battalion Coldstream Guards, and then returned to
billets. On the 24th it marched to de Wippe Cross-roads, where it
remained a week. The enemy’s big guns carried out some long-
distance shelling, chiefly on the roads at night, but fortunately the
2nd Battalion suffered no casualties. On the 28th it marched to
Cardoen Farm.
July. The officers of the 2nd Battalion on July 1, 1917, were:

Lieut.-Colonel C. R. C. de Commanding
Crespigny, D.S.O. Officer.
Major the Hon. W. R. Bailey, Second in
D.S.O. Command.
Lieut. A. H. Penn Adjutant.
Lieut. G. G. M. Vereker Transport Officer.
Hon. Lieut. W. E. Acraman, M.C.,
D.C.M. Quartermaster.
 Capt. J. N. Buchanan No. 1 Company.
Lieut. F. A. M. Browning ” ”
Lieut. J. C. Cornforth ” ”
2nd Lieut. P. A. A. Harbord ” ”
2nd Lieut. R. G. Briscoe ” ”
Capt. A. T. A. Ritchie, M.C. No. 2 Company.
Lieut. A. S. L. St. J. Mildmay ” ”
Lieut. the Hon. F. H. Manners ” ”
Lieut. F. H. G. Layland-Barratt,
M.C. ” ”
Lieut. R. G. C. Napier ” ”
Capt. C. F. A. Walker, M.C. No. 3 Company.
Capt. Sir A. L. M. Napier, Bart. ” ”
Lieut. K. O’G. Harvard ” ”
Lieut. A. W. Acland ” ”
2nd Lieut. H. M. Wilson ” ”
2nd Lieut. Lord I. B. G. T.
Blackwood ” ”
2nd Lieut. I. FitzG. S. Gunnis ” ”
Capt. G. C. FitzH. Harcourt-
Vernon, D.S.O. No. 4 Company.
Lieut. J. H. Jacob ” ”
Lieut. R. E. H. Oliver ” ”
Lieut. J. Tabor ” ”
2nd Lieut. F. H. J. Drummond ” ”
Capt. J. A. Andrews, M.C.,
R.A.M.C. Medical Officer.
Capt. C. F. Lyttelton Chaplain of the
Forces.

On July 2 the 2nd Battalion relieved the 3rd Battalion Coldstream

Guards in the Boesinghe Sector, which was soon to become the site
selected for an offensive. The Belgians at the time were on the right,
and were subsequently relieved by the French. The trenches
occupied by the Battalion were extended for about 1500 yards along
the western bank of the Yser Canal. The first day was spent in
improving the position, and as soon as it became dark the men were
mostly employed in carrying up material of all kinds to the front
area. At 11.30 P.M. orders were received from the Brigadier to make
two raids into the enemy’s lines, with a view to obtaining
identification of the German regiments employed there, as well as
information as to the whereabouts of the German trench. Lieut.-
Colonel de Crespigny decided to send out two parties: the first
consisting of No. 11 Platoon, under Second Lieutenant I. FitzG. S.
Gunnis, whose task it was to capture, if possible, a prisoner; and the
second under Second Lieutenant Lord Basil Blackwood with a party
of five men from No. 10 Platoon, who received orders to reconnoitre
in a certain direction. It was a very dark night, and this was all in
favour of the enterprise, but on the other hand the difficulties of
crossing the canal and advancing into “No Man’s Land,” where the
exact disposition of the German defences were unknown, in absolute
darkness, were only too obvious. The first obstacle to be overcome
was the passage of the Yser Canal, and this was accomplished by
means of 5-feet mats made of canvas and wire netting, nailed to
wooden slats. Two of these were used, being placed in position by
two specially detailed parties, and proved most effective in providing
a foothold over the muddy bed of the canal. Thus the two parties
succeeded in crossing without detection by the enemy.
On arrival on the east side of the canal, Lord Basil Blackwood led
his party on into the darkness, but instead of the trench which they
had expected to find from a previous study of the aeroplane map,
there was nothing but a mass of shell-holes with heavy wire
entanglement, which made it difficult for the party to keep together.
After going a considerable distance over rough and broken ground,
rifle-fire was suddenly opened on them from a dug-out. Lord Basil
Blackwood’s orderly was wounded, while a sapper from the Royal
Engineers, who formed one of the party, was killed. The remainder
at once lay down in shell-holes, and as they waited bombs were
thrown at them from the same direction. Owing to the two men who
originally followed him having become casualties, the party now
became scattered. Beyond this point little is known. A corporal of the
Royal Engineers who accompanied the party, and who was wounded,
said that he saw Lord Basil Blackwood crawl forward after the shots
were fired, but subsequently lost sight of him. The two remaining
men of the Grenadiers assert that they saw him fall, but that owing
to the darkness they completely lost touch with him, and after
crawling about for some time they returned to the canal bank.
Unfortunately they omitted to report all this to their Company
Commander, Captain Walker, who with Colonel de Crespigny and
Major Bailey was waiting on the canal bank for any news of the
raiding party. It did not at first occur to Captain Walker that anything
was amiss, but when time wore on, and Lord Basil Blackwood failed
to return, he became uneasy. The difficulty was, however, that no
one could be found to give any information which would enable a
patrol to go out with any hope of tracing the missing party.
The movements of the other party under Second Lieutenant
Gunnis are even more obscure. After crossing the canal, one portion
of the party went on to form a block on the north side, whilst the
remainder worked south in search of a prisoner. Eventually they
found a German trench and walked down it, until an obstruction of
barbed wire made farther progress impossible. As the sides were too
steep to admit of egress, Second Lieutenant Gunnis gave the order
to turn about, with the intention of retracing his steps and getting
out farther back. The order was apparently misunderstood, and
some of the men became detached. Second Lieutenant Gunnis then
entered another trench. He went along it until he was suddenly fired
at, at very close range. Undeterred by this, he retired a short
distance and returned again outside the trench. Having passed the
point from which he was fired at, he appears to have lost direction,
for he went on until he came upon the dead body of a British soldier,
most probably that of the Engineer, who had accompanied Lord Basil
Blackwood’s party. He told the two men next to him to carry the
body back. He intended the remainder of the party to follow him,
but, owing to the darkness, combined with the broken state of the
ground, the orders were misunderstood. At that moment several
bombs were thrown. The men took what cover they could in shell-
holes. When the bombing ceased Second Lieutenant Gunnis was no
longer with the party. Whether he walked on under the impression
that the others were following him, or whether he was killed by a
bomb it is impossible to say. The enemy about this time sent up
S.O.S. signals which brought down a heavy barrage on the British
lines, and this no doubt prevented the survivors of the party
returning in time to enable a patrol to go out before daylight.
During the following day the shelling continued intermittently, but
it was not until the 5th that the Germans began to search the
ground in earnest. Two heavy Minenwerfers were firing from the left
front, and the bombs were falling near the support line. The range
was gradually lengthened until the Battalion Headquarters were
reached. Then came a gas alarm, but the discipline was so good,
and gas helmets were put on so promptly, that although a large
number of gas shells pitched on our front line, there were no
casualties. On the 6th the shelling continued, and one shell pitched
in the support line, wounding Lieutenant Hermon-Hodge and three
sergeants, one of whom subsequently died.
On the 7th the Battalion was relieved, and retired into billets at
Roussel Farm, where it remained until the 11th, ostensibly for a rest,
though the men were constantly employed in carrying material to
the front line. On the 11th they went up into the support system,
where they were employed in repairing the trenches which were
being constantly blown in by shell-fire. All available officers and
N.C.O.’s were taken over the ground which had been selected as the
forming-up area of the Battalion in the coming offensive, and were
shown objectives and landmarks. On the 13th the Battalion was
relieved and marched to Elverdinghe, where it entrained for Proven.
On the following day it marched to Honflond, where it remained for
a fortnight, carefully practising every stage of the attack over ground
exactly representing the German lines, until even the men knew by
heart the lie of the land and the position of the strong points and
farmhouses. On the 15th Lieutenant F. A. Magnay arrived, and on
the 16th Lieutenant G. R. Westmacott and Second Lieutenant S. H.
Pearson joined the Battalion. On the 28th the Battalion moved up to
Roussel Farm, and then to the Forest Area, preparatory to taking
part in the offensive on the 31st.

The 3rd Battalion

3rd Batt. April. The officers of the 3rd Battalion on April 1, 1917,
were:

Lieut.-Colonel A. F. A. N. Thorne, Commanding

D.S.O. Officer.
Major G. E. C. Rasch, D.S.O. Second in
Command.
Lieut. the Hon. F. O. H. Eaton Adjutant.
Lieut. K. Henderson Intelligence Officer.
Lieut. M. Duquenoy Transport Officer.
Lieut. G. H. Wall Quartermaster.
Capt. J. C. Craigie, M.C. No. 1 Company.
Lieut. the Hon. A. G. Agar-
Robartes ” ”
Lieut. F. J. Siltzer ” ”
2nd Lieut. A. G. Elliott ” ”
Lieut. G. F. R. Hirst No. 2 Company.
Lieut. E. R. M. Fryer ” ”
Lieut. F. W. R. Greenhill ” ”
Lieut. C. A. Hall ” ”
2nd Lieut. A. H. S. Adair ” ”
2nd Lieut. L. Holbech ” ”
Capt. W. W. S. C. Neville No. 3 Company.
Lieut. N. Thornhill ” ”
Lieut. J. C. D. Tetley ” ”
 2nd Lieut. the Hon. A. M.
Borthwick ” ”
2nd Lieut. G. A. I. Dury ” ”
Capt. R. W. Parker No. 4 Company.
Lieut. F. J. Heasman ” ”
Lieut. J. F. Worsley ” ”
2nd Lieut. C. W. Carrington ” ”
Capt. J. N. L. Thoseby, R.A.M.C. Medical Officer.

April was spent by the 3rd Battalion in road-mending, loading

trucks, and other fatigues. As a rule half the Battalion was engaged
on these works, while the other half, with the exception of those
men required for the ordinary duties, was occupied in training.
May. During May the Battalion continued training at Clery, Billon,
Ville, and Wardrecques.
June. On June 5 Lieut.-Colonel A. F. A. N. Thorne was obliged to go
to hospital with a strained leg, and Captain Craigie temporarily
commanded the Battalion until the 10th, when Major Rasch
returned. On the 17th the Battalion relieved the 1st Battalion Scots
Guards in the support line with their headquarters at Bluet Farm,
and although at first there was not much firing the shelling increased
in intensity each day, with the result that there were quite a number
of casualties. On the 22nd the Battalion was relieved, and returned
to Roussel Farm, where it remained until the end of the month.
There were a great number of hostile aeroplanes over this part of
the line, and the men had constantly to be warned to keep under
cover. The Battalion spent another two days in the trenches on the
26th, and came in for a great deal of shelling. Second Lieutenant B.
J. Dunlop had a lucky escape; he had just been called away from the
bomb-store, where he had been all day, when a high-explosive shell
pitched on it, killing the men to whom he had been speaking.
July. The officers of the 3rd Battalion on July 1, 1917, were:
Lieut.-Colonel G. E. C. Rasch, Commanding
D.S.O. Officer.
Capt. E. D. Ridley, M.C. Second in
Command.
Lieut. the Hon. A. G. Agar-
Robartes Adjutant.
Lieut. M. Duquenoy Transport Officer.
Lieut. G. H. Wall Quartermaster.
Lieut. K. Henderson Bombing Officer.
Capt. J. C. Craigie, M.C. No. 1 Company.
Lieut. E. R. M. Fryer ” ”
Lieut. F. J. Siltzer ” ”
2nd Lieut. A. G. Elliott ” ”
2nd Lieut. E. G. A. Fitzgerald ” ”
Capt. the Hon. F. O. H. Eaton No. 2 Company.
Lieut. G. F. R. Hirst ” ”
Lieut. C. A. Hall ” ”
2nd Lieut. L. Holbech ” ”
2nd Lieut. F. W. R. Greenhill ” ”
Capt. W. W. S. C. Neville, M.C. No. 3 Company.
Lieut. J. C. D. Tetley ” ”
Lieut. N. Thornhill ” ”
2nd Lieut. the Hon. A. M.
Borthwick ” ”
2nd Lieut. B. J. Dunlop ” ”
Capt. R. W. Parker No. 4 Company.
Lieut. F. J. Worsley ” ”
2nd Lieut. C. W. Carrington ” ”
2nd Lieut. L. E. Dunlop ” ”
2nd Lieut. H. R. Ogle ” ”
2nd Lieut. G. V. G. A. Webster ” ”
Lieut. H. Dearden, R.A.M.C. Medical Officer.
 On July 1 the 3rd Battalion went to Wylders, and the following
day moved on to Herzeele. Every detail of the projected attack on
the 31st was carefully rehearsed over specially prepared trenches,
and every officer and N.C.O. was made familiar with the plan of the
German lines and the prominent landmarks. On the 12th Lieut.-
Colonel Thorne resumed command of the Battalion, and Major Rasch
went to hospital, his place as Second in Command being taken by
Captain Ridley. On the 13th the Battalion moved up to the Forest
Area and was bivouacked in two fields. The enemy’s aeroplanes
were so busy overhead that the greatest attention had to be paid to
“camouflage,” and everything had to be hidden as far as possible.
The men were constantly employed in carrying up ammunition and
war material to the front trenches, an arduous and dangerous task
since they were continually under shell-fire. Private Bignell of No. 4
Company behaved with great coolness and gallantry in carrying from
a dug-out a box of Véry lights which had been set on fire by a
pineapple bomb. For this he received the Military Medal.
On the 18th Second Lieutenant W. H. S. Roper joined, and on the
21st the Battalion took over the right Brigade Sector near Boesinghe,
with Nos. 1 and 2 Companies in the front trench. For five days the
Battalion remained in the trenches, during which time it suffered
much from shell-fire. Second Lieutenant H. R. Ogle was wounded
but remained at duty, and the casualties among other ranks were 27
killed, 11 died of wounds, 45 wounded, 10 gassed, 7 to hospital
from concussion. Second Lieutenant G. Webster made an excellent
reconnaissance of the Canal, and discovered four places where it
could be crossed without the men getting very wet. No. 4 Company
was to have carried out a raid to ascertain the strength of the
enemy, but at the last moment the order was cancelled. On the
night of the 26th the Battalion was relieved by the 3rd Battalion
Coldstream Guards, and retired again to the Forest Area to rest
before the attack by the Division on the 31st.

The 4th Battalion

4th Batt. April. The officers of the 4th Battalion on April 1, 1917,
were:

Lieut.-Colonel G. C. Hamilton, Commanding

D.S.O. Officer.
Major W. S. Pilcher Second in
Command.
Capt. R. S. Lambert, M.C. Adjutant.
Lieut. I. H. Ingleby Act.-
Quartermaster.
Lieut. J. B. M. Burke Intelligence Officer.
2nd Lieut. C. E. Benson Transport Officer.
Capt. C. G. Keith, M.C. No. 1 Company.
Lieut. J. N. F. Pixley ” ”
2nd Lieut. E. H. Tuckwell ” ”
2nd Lieut. G. R. Green ” ”
Capt. the Hon. F. E. Needham No. 2 Company.
Lieut. G. H. T. Paton ” ”
Lieut. the Hon. A. H. L. Hardinge ” ”
2nd Lieut. M. P. B. Wrixon ” ”
Capt. C. H. Greville No. 3 Company.
Lieut. R. Farquhar, M.C. ” ”
Lieut. G. C. Sloane-Stanley. ” ”
Lieut. C. S. Nash ” ”
2nd Lieut. T. T. Pryce, M.C. ” ”
Capt. E. G. Spencer-Churchill No. 4 Company.
Lieut. E. R. D. Hoare ” ”
Lieut. R. H. G. Leveson-Gower ” ”
Lieut. C. E. Irby ” ”
2nd Lieut. B. J. Hubbard ” ”
2nd Lieut. N. A. Pearce ” ”
Capt. N. Grellier, M.C., R.A.M.C. Medical Officer.
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