The file contains correspondence between the Humber Conservancy Board and officials representing the Merchantile Marine Department of the Board of Trade (C. B. Gleniston, C. H. Grimshaw, Leonard Metcalfe, and R. V. Headland). The subject matter is a review by the Board of Trade of the Foreshore Account rendered by the Humber Conservancy Board. The Board of Trade's review criticised the pooling into a single account of the leases of the Humber Foreshore (including Broomfleet Estate), the Trent and Ouse Foreshores, and the property of Read's Island. The file also contains criticism of the Conservancy Board's unsanctioned expenditure on Broomfleet Estate.

The proposed method of adjustment of funds owed to the Board of Trade by the Humber Conservancy Board – accepted by both parties – is outlined within the file.