Belinda Roberts, 51, of Thorburn Road in New Ferry, Wirral, was employed as a cashier by Glaisyers Solicitors LLP, based on Exchange Flags in Liverpool city centre. She admitted two counts of fraud by abuse of position and one of fraud by false representation after plundering the firm's bank accounts over nearly a year.
Liverpool Crown Court heard on Friday that Roberts had been due to attend training as part of her role, which gave her access to the firm's accounts, on November 17 last year. But she requested to work remotely on that date as she was unwell.
How the fraud was uncovered
Caleb Suggitt, prosecuting, described how this led to Carolyn Smith, who was leading the training session, noticing a "series of unexplained transactions" in the banking records. When asked to provide receipts for the year to date, Roberts said she had "been up all night caring for her elderly mother" and had "forgotten to bring it" when chased up two days later.
Roberts was then told to return home to collect these documents, at which stage Ms Smith "identified a significant discrepancy between recorded outgoings and the receipts". Having queried a series of transactions totalling £4,600, Roberts said this money had been withdrawn "to pay for client entertainment and expenses" over the Christmas period and had been stored in a safe, although this was found to be empty upon inspection.
Further investigations established that, on June 16 last year, Roberts had paid £340 for a meal with colleagues at Trattoria 51 on Old Hall Street. She had told her co-workers she would use a company card to settle the bill before reimbursing the business using cash given to her by the attendees, although she never did so.
Details of the theft
In total, Roberts was found to have withdrawn £33,740 in cash, which she claimed related to petty cash, between December 2024 and June 2025. From July to November 2025, she transferred a further £30,300 of the company's funds directly into her personal account, again using the references "petty cash" or "PC".
Roberts maintained she had undertaken this activity as her company card was no longer valued, meaning she was required to transfer the money to herself before withdrawing cash. But she ultimately only withdrew £1,748.75, with the sole justified expense identified having been a £533.28 milk bill.
With Roberts dismissed from her role, the firm's petty cash expenditure subsequently returned to below £200. She was found to have spent £3,259.14 of the stolen funds on gambling, £720 on her rent, £5,25.58 on personal expenditure and £1,090 in transfers to third parties between December 2024 and June 2025.
From July to November last year, Roberts was said to have used the money to fund £3,139.08 of gambling losses, rental payments of £2,880, £19,827.29 of personal spending and £12,511.52 in bank transfers. This resulted in a total financial loss to the company of £63,846.72.
Sentence and judge's remarks
Roberts has two previous convictions for four offences, but none for fraud. Kyra Badman, defending, told the court that her client had provided financial support to her sister, meaning this sibling would have to move home if an immediate jail sentence was passed.
Wearing all black clothing in the dock with her blonde hair in a ponytail, Roberts was seen wiping away tears as she was handed a two-year imprisonment with 100 hours of unpaid work and a probation requirement.
Sentencing, Recorder Tim Harrington said: "You had a position of trust and control. You were in charge of significant funds. Rather than doing what you should in that responsible position, you systematically abused that position for your own benefit.
"You spent a significant amount of money on yourself and on gambling. This was not a single lapse in judgement. It was deliberate behaviour, sustained over a period of months. You concealed what you did. You gave false explanations and manipulated business records.
"Frankly, you were always bound to be caught. It seems to me to have been inevitable. Having done it once and got away with it, you did it again. You spent it on yourself, on rent, on gambling debts and giving it to third parties. You had a position of trust and responsibility. Although the offending was not sophisticated, it was conducted over a sustained period of time.
"I bear in mind what is said about you in the pre-sentence report. I am satisfied, given you are a low risk of reoffending, that I can suspend the sentence. If you stay out of trouble for the next two years, you will not have to serve that sentence. The ball is in your court. You have avoided prison by the skin of your teeth. If you were to do anything like this again, you would end up serving this prison sentence."
