Bookkeeper stole £60,000 from painting firm for holidays
Catherine Bryceland was responsible for the finances of a Dundee decorating business.
A bookkeeper scammed tens of thousands of pounds from the firm where she worked then blew it on cars, foreign holidays and jewellery.
Catherine Bryceland was jailed for 18 months for embezzling £60,000 from Raymond Gloag Painters and Decorators in Dundee.
Bryceland, 50, of Wellgrove Street, Dundee used the cash to fund a luxury lifestyle for her and her family.
Her trial at Dundee Sheriff Court heard that company owner Raymond Gloag was left "hurt" when the fraud came to light.
Bryceland had been left to run the financial side of the business, and Mr Gloag even signing blank cheques to allow Bryceland to pay bills.
But the 50-year-old abused that trust and used the cheques to pay cash into her own bank account.
Sheriff Michael Fletcher told Bryceland: "You simply took advantage of a surprising degree of naivety on the part of your employer."
Fiscal depute Donna Brown told the court the scam was "amateurish" and was easily detected after she left the company in 2010.
She said: "The accused was employed as a bookkeeper for around ten years at the company.
"The business grew to having 50 staff by 2007 with its highest profit being £150,000.
"But by 2010 the company had lost £200,000 and was placed in administration.
"The Crown does not suggest she was responsible for the company being put in administration but she abused the position of trust for own personal gain. She transferred money to her own bank accounts.
"The amateur nature of the embezzlement came to light when new accountants looked at records and when her bank accounts were examined later.
"The £60,000 was used to buy cars, holidays and jewellery. To date no money has been repaid."
Bryceland had denied embezzling £192,000 from the firm.
But on the third day of her trial, the Crown accepted her guilty plea to embezzling the lesser sum of £60,000 from the company between July 2007 and December 2008.
Defence advocate Grant Markie said: "The business was modestly successful at first, but the growth of the company was exponential. By 2007 the turnover was £2.5m, employing 83 people.
"Her employer's discharging of his duties was not acceptable and he failed to take control of his duties.
"Her accounting skills were fairly restricted and she was left in control of a business with a significant and substantial turnover, without oversight and proper training.
"I offer that not as an excuse but to put it in context."
Imposing the 18 month jail term, Sheriff Michael Fletcher told her: "This was a very serious offence. It was obviously worked out and planned.
"It was also sophisticated enough for you to avoid suspicion on the part of your employer, although it didn't escape the accountants.
"A custodial sentence is appropriate and is the only method of dealing with this matter."