A bookkeeper has gone on trial accused of embezzling almost £200,000 from a decorating firm.
Catherine Bryceland is alleged to have swindled £192,000 from Raymond Gloag Painters and Decorators in Dundee over the course of four years.
Raymond Gloag, director of the firm told a jury trial at Dundee Sheriff Court that he felt “hurt” when the alleged scam was reported to police.
He told the court that the financial side of the business was dealt with by Bryceland – and said he didn’t understand details such as corporation tax or dividends.
Accounting and tax documents were shown to the court purporting to have been signed by Mr Gloag and his wife – but he denied the signatures on them belonged to the couple.
And a string of e-mails between the firm’s accountants and Mr Gloag’s e-mail address were read out that he said he had no knowledge of – adding he was “computer illiterate”.
Fiscal depute Donna Brown said one e-mail from accountants revealed he was due to pay additional tax as records stated he had been paid a total of £124,000 during one year – £54,000 in salary and £70,000 in dividends.
He said: “That was certainly not the case.
“I was taking £600 a week, and my car was paid for at around £550 a month.
“Catherine would deal with the accountants and I’d ask her how she felt we were doing with the figures.
“I’d be told everything was fine – maybe sometimes we’d be tight and other times we would be better.
“On one occasion we were going to be tight for the workers’ Christmas wages and Catherine said she could cover the shortfall if I wrote a cheque for the amount when a payment came in from a customer that was due.
“That was the only time there was ever a cheque written directly to her.”
Bryceland, 49, of Wellgrove Street, Dundee, pleaded not guilty to a single charge of embezzlement on indictment.
It is alleged she took the money while employed as a bookkeeper at the firm between January 1 2006 and December 31 2009.
The trial continues.
