Full Breakdown
Cambridge Accountant Sentenced for £40,000 Fraud
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Fraudulent Payment and Court Outcome
In February 2025, Kirsty Payne, a chartered accountant at Marshall Thermo King trading as Marshall Fleet Solutions in Cambridge, processed a payment of £400,410 from multiple suppliers. The transaction was £40,383 higher than required. The surplus was transferred to an account belonging to a family member. The discrepancy was discovered in April 2025 during routine checks. During a welfare interview with the company’s head of HR, Payne admitted taking the money and immediately resigned. She later told police the funds had been spent on a skiing holiday to the French Alps. Cambridgeshire Police reported that Payne was sentenced at Peterborough Crown Court on September 10 to a term of one year and six months, including ten months of imprisonment for the fraud charge, with the extended term reflecting a breach of a suspended sentence from a prior offence.
Financial Details of the Scheme
- Total payment processed: £400,410.
- Excess amount over the correct total: £40,383.
- Money was moved to a relative’s account and subsequently spent on a holiday abroad.
- Payne’s annual salary was reported as approximately £80,000.
Prior Conviction and Personal Circumstances
Payne had a previous conviction for fraud by false representation. At the time of the offence, she was off work on a doctor’s note dated March 30, citing deteriorating mental health and a family member’s terminal illness. She described the decision to take the money as a “spur of the moment” action despite her financial difficulties.
Official Response
Detective Constable Valentin Radulescu, who led the investigation, said the court considered Payne’s repeat offending and lack of remorse when imposing the custodial sentence. He emphasized the seriousness of defrauding an employer of tens of thousands of pounds.
Verbatim Quote
“Payne gave little thought to the impact of defrauding her employer out of tens of thousands of pounds.” — Detective Constable Valentin Radulescu