Many thanks for all your reply's.
Like I say and Alan points out the only reason I think it's Pals is the badge.
Is it an officers example because of the construction, could this explain the piping and the badge? I don't know.
If it is a 1930's construction why use a WW1 badge?
I honestly have no idea or facts that prove it one way or the other.
I did email the Royal Warwickshire museum and ask them if they could shed any light on the cap and badge and got a very nice reply saying they will investigate but that's been 12 months ago and I have heard nothing further.
Once again many thanks and if you are able to find any information in the future please share.
John