An £180,000 scam that funded a mum's "fantasy life" has been rumbled after a shopping trip to B&Q. Tracy Ellis, 52, lived the high life, lavishing family with gifts she paid for by swindling her employer out of huge sums of money for over five years.
Ellis' actions have been dubbed as a "betrayal" to the small firm, where she worked as a bookkeeper for almost a decade, reports the Liverpool Echo. On Monday, July 10, Liverpool Crown Court heard that she was first employed by the building contractor, Ingham and Garner Ltd, in September 2013, and became "solely responsible" for its accounts.
Prosecutor Christopher Hopkin described how the mum was tasked with paying invoices and looking after petty cash as part of her role. But, on May 9 last year, company director Jennifer Burrows noticed their business account had been used in a £37.80 transaction at B&Q in St Helens the day before.
They were the only members of staff who had been trusted with the PIN for the card in question, so she confronted Ellis. Ellis - who is also known as Tracy Hatton - "suggested it might have been another employee", but then confessed that she had made the purchase and claimed "it had been an accident and she had mistaken the company card for her own".
This caused Ms Burrows to carry out further checks on the account, at which point she saw that the mother-of-three had repaid the sum "along with a further payment". After a further inspection she also spotted that the card had been used for another suspicious transaction on May 5, and that a £300 withdrawal had been made from an ATM on April 22.
The boss then found a record of payment to a Preston-based skip company on Ellis' desk, the document stated that the funds had actually been transferred to the mum's personal bank account.
This led to a full internal investigation, which found that the fraudster had stolen a whopping £181,958 through 139 separate transactions dating as far back as January 2017. The money had been switched into 12 separate accounts, including those of her family members.
Ellis "phoned in sick" after the theft was first discovered, but was later dismissed. Mr Hopkins added: "The defendant was plainly well thought of by the company. She was highly trusted. This is a gross breach of that trust."
In a statement read out to the court on her behalf, Ms Burrow said: "It has been a really stressful experience to go through. All of us in the office were friends to Tracy. I feel quite hurt and upset. It has been a difficult process - there have been many sleepless nights."
Ellis, who has no previous convictions, has since "found employment at a much lower level". Andrew McInnes, defending, told the court: "References suggest a positive good character. She has clearly been a good and supportive friend but for some reason it seems she has taken a destructive path, leading to the defendant's shame before the court.
"She is terrified at the prospect of what might follow. There is a history of anxiety and depression following the birth of her first son. There is a suggestion of low mood.
"That depression was exacerbated by the deaths of her mother and sister within weeks in 2014. She assumed responsibility for her niece. She was almost living some sort of fantasy, that she had an income beyond the income she received. Her low self-esteem led to a desire to please people.
"There are clearly elements of escapism by buying things and giving family members money. She was drinking to excess, which clouded her judgement.
"She tells me she knew that at some point she would be caught. She has precious little left to show for it. She is extremely remorseful. She is genuinely devastated by her behaviour.
"It is hard to envisage a woman like Tracy Ellis before this court at all, let alone in these circumstances for such a significant amount of money. She has clearly taken a foolish and criminal decision at a low point in her life, which has snowballed out of control - she buried her head in the sand for many years."
Ellis admitted fraud by abuse of position and was jailed for two years and eight months. She is now due before the same court later this year, where she faces being ordered to repay her ill-gotten gains under the Proceeds of Crime Act.
Sentencing, Recorder Eric Lamb said: "You abused that trust which had been placed in you. You abused that position in order to enrich yourself and others. Although your actions were directed against the company, you knew all too well and all too personally the people involved - just as they knew you.
"There is, of course, a different side to your character. You are of previous good character, and there is genuine remorse. You resorted to a fantasy life at a time of low self-esteem, seeking escapism in giving gifts and drinking heavily. The impact on the company has been substantial.
"It has understandably been stressful for those remaining at the company. They are left to feel hurt and upset by what they would sense was a betrayal that had taken place."
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