A Dundee bookkeeper paid company funds into her own bank account as “wages” and issued and cashed cheques in a scam which netted her almost £30,000 from the firm she worked for.
Patricia Henderson (45) faces jail after admitting at Dundee Sheriff Court that she took the cash from roofing firm Andrew Clark Slaters between April 1 2009 and October 30 2010.
Henderson, of Fintryside, admitted embezzling £29,626 from the company, having previously pleaded not guilty to embezzling £42,886.
Depute fiscal Douglas Wiseman told the court Henderson was employed as a secretary and bookkeeper with the company from November 17 2008, and was permitted to work from home.
He said: “She was responsible for all administration and banking. She transferred funds from the firm’s bank account into her own bank account and put these under the heading ‘wages’. She also issued certain cheques and cashed them.”
The court heard Henderson began the scam just six months into the job in April 2009.
She paid herself the sum over an 18-month period but was caught after HMRC and company auditors launched an investigation, spotting she had been making the payments to herself.
The firm had launched legal action against Henderson to recover the money but there was none left.
Defence advocate Matt Jackson said Henderson had been declared bankrupt in the aftermath of her crime.
He said: “There was a civil decree made against her for some £39,000.
“There were insufficient funds available for that and she was made bankrupt as a result. She is making payments of £40 per month to Accounting in Bankruptcy and her only creditor, really, is the company.”
The court was told she is now employed part-time in an ironing business.
Sheriff Elizabeth Munro deferred sentence on Henderson until March 20 for social work background reports and granted her bail.