Thanks again Jim,
He was 26 in 1914, so what you suggest sounds likely to be correct.
I have Everad Wyralls book The West Yorkshire Regiment in the War and the location on Jan 1st is as you say but the book does not mention casualties that day.
As an aside I tried to obtain his army records about 18 years ago and was not successful. I was told that they had probably been destroyed in the Second World War.
It was only a few weeks ago at the Who Do You Think You Are exhibition at Birmingham that I approached the National Archives stand and they could not find anything using his West Yorks number. When I told the person on the stand he had been in the army reserve until 1923 he suggested that I approach the staff on the MOD stand as his records may not have been released. The MOD could not find anything until they tried his reserves service number and his records showed up. It shows that you should not give up trying.