ADMINISTRATIVE worker Cindy Risbrook embezzled £4,251 from Limpac Rotational Mouldings in Corsham by falsifying receipts, a court heard.

Risbrook, 41, of Swan Road, Corsham, pleaded guilty to nine charges of false accounting to falsify details when she appeared before Chippenham Magistrates' Court last Thursday.

She also asked for 109 further offences to be taken in to account, also of false accounting to falsify details.

Risbrook was ordered to pay £4,251 in compensation to Limpac, based on the Leafield Industrial Estate, at a rate of £360 per month.

She was also ordered to complete a 240-hour community punishment order.

Rhys Davies, prosecuting, said the offences came to light on June 17 1997.

He said that in her job Risbrook was entitled to buy items such as buffets for meetings, or other incidental items, either getting receipts or using petty cash and providing change and a receipt.

"Every expense should have been paid for in this way," said Mr Davies.

He said she was found out when a buffet company asked for payment and Limpac checked the amount, only to discover the figure Risbrook quoted was higher than the buffet company had originally asked for.

"Following this, it was discovered that items were being claimed for in excess of the amounts spent," said Mr Davies.

He said auditors discovered 118 cases of false accounting.

Risbrook had been working for the firm since 1988.

"Handwritten receipts were being altered to inflate the price paid," said Mr Davies.

Interviewed by police, Risbrook admitted making alterations to the receipts.

"She said she had not benefitted from the total amount and some was to cover other receipts that had been lost," said Mr Davies.

He said Risbrook had no previous convictions.

Tim Hammick, defending, said Risbrook regretted what she had done.

He said that a shortfall in the amount the company claimed it had lost and the amount Risbrook admitted taking had prolonged the investigation. "There are obviously a mass of alterations and I lay nothing at Limpac's door," said Mr Hammick.

"When you employ someone you trust them and Mrs Risbrook is acutely aware that she breached that trust."

He said the false accounting was not sophisticated, with numbers often altered by pen.

Mr Hammick said on many occasions Risbrook changed the details not for personal gain, but to tally up with figures from Limpac's accounts department. But he conceded that she also got some personal financial gain.

Mr Hammick said Risbrook had subsequently got another job as a receptionist which she quit to avoid embarrassment that would be generated by her court appearance.

"She feels very, very saddened at what she's done and very contrite and remorseful at what's happened," said Mr Hammick.

He said Risbrook's health has suffered as a result of the investigation.

"The embarrassing thing is that various members of her family have worked for the company, so it couldn't be worse," added Mr Hammick.

He said Risbrook had looked to pay the cash back to Limpac, avoiding the courts, but the offer had been turned down. "There is no chance of this lady committing further offences of this sort," said Mr Hammick.

Robert Oglesby, the chairman of the bench, said Risbrook's punishment must fit the breach of trust she had inflicted on Limpac. He said had it not been for her previous good character, she would have gone into custody.