A Fife childcare charity was plunged into a financial crisis by a board member helping herself to funds.
Beverley Bennie was also embezzling from her Kirkcaldy employers, taking over £83,000 from them over a six-year period.
She took over £12,000 from a Ballingry after-school club, resulting a staff members not being paid.
Bennie, 37, of Kirkland Gardens, Ballingry, appeared at Kirkcaldy Sheriff Court and admitted the offences.
On various occasions between September 28, 2017 and September 1, 2023, at Myrtle Coffee Services, Oswald Road, Kirkcaldy and elsewhere, by means of appropriating cash and conducting unauthorised bank transfers and cash deposits to her own bank account, she embezzled a total of £83,599.93.
Also, on various occasions between December 7, 2020 and September 24, 2021, at Kids Come First, a registered charity, of Benarty Centre, Flockhouse Avenue, Ballingry by means of unauthorised bank transfers to her own bank account, she embezzled a total of £12,771.69.
Depute fiscal Sarah Smith said Myrtle Coffee Services is a small family-run firm and Bennie became its business manager in 2016.
In August last year, another employee was reviewing cash records provided by Bennie and noticed there was no mention of any petty cash, even though payments recently received had not yet been banked.
When asked about this, Bennie’s response was “vague”. Checks were carried out which showed there no petty cash and there was £700 missing from the fixed float.
Bennie was told that money in the safe was going to be counted and “began to act erratically”.
She “left the office for a period of time before returning with bags of money that she added to the count”.
She came to work the next day even though she was meant to be off and “spent a number of hours going in and out of the safe”.
An interview was scheduled for Bennie about the shortfall of cash but she failed to appear and did not respond to any further contact from the directors.
The police were contacted and a deep audit was carried out. This showed she had inflated the values of genuine receipts, fabricated receipts and created false accounts, allowing her to take money from the petty cash.
A check of her bank account showed numerous large cash deposits as well as electronic transactions Involving the firm’s money.
When arrested at her home on December 20 last year, Bennie said to her husband: “It’s about that money from Myrtle, it was only a matter of time.”
Kids Come First is a charity which offers affordable before and after-school care and Bennie’s two children attended there.
In August 2018, Bennie became a member of the board committee in the role of treasurer.
In October 2021, a manager was told there were limited funds in the charity’s bank account and that she and other staff members could not be paid.
This was again the case in the November and December with the manager told there was no money available for her wages.
Bennie said she was making a £400 transfer of her own money to the charity towards the wages and she would try to make further payments.
The manager became increasingly suspicious and on January 19, 2022 an emergency members meeting was called.
The depute went on: “During this it was reported that the club was in financial crisis, with no funds, that the accounts had not been submitted for audit for three previous years and as a result, no applications could be made for funding.”
READ MORE: Shock after sudden closure of Benarty Kids Come First charity
The committee was dissolved but Bennie tried unsuccessfully to be re-elected as treasurer, receiving no votes.
She was asked to provide the charity with all information regarding bank accounts but failed to do so.
Fife Council later hired a forensic accountant to look at the books and this investigation revealed a number of unauthorised cash transfers made by Bennie into her personal account between December 2020 and September 2021.
Defence solicitor Aime Allan said her client’s children are aged 11 and 14.
“She is fully aware that custody will be at the forefront of the court’s mind,” she added.
Sheriff John MacRitchie described the embezzlement from the charity as “appalling” and warned Bennie to put her affairs in order before sentencing.
He granted bail until sentencing on January 10.
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