A CASHIER alledgedly helped herself to £90,000 from the bank accounts of a Rossendale solictors firm.

Burnley Crown Court heard claims Elaine Astley, 49, of Philips Road, Weir, made out signed blank cheques, cashed them and pocketed the proceeds while a valued employee at the former JV Pilling and Co solicitors in Bacup. She then falsified entries in the firm's business records or did not make entries at all.

Astley was said to have taken "substantial amounts" of money home rather than banking it so it could not be traced back to her and destroyed an old computer and various accounting records from the firm.

She was caught out when the company merged with another local firm of solicitors.

The court was told how Brian Walsh, the only solicitor at JV Pilling and Co, had trusted the defendant implicitly. At first he would not believe she had done anything wrong when the figures would not add up.

Astley denies 23 counts of theft.

Nick Courtenay, prosecuting, told the court the defendant had worked for J V Pilling and Co for about six years and was regarded by Mr Walsh as an honest and valuable employee. He often left her signed blank cheques for the firm's bank accounts.

But Mr Courtenay said that between May 1998 and March 2000 Astley abused that trust and systematically stole the cheques.

The alleged offences were discovered Woodcock and Sons merged with JV Pilling and Co in February 2000.

The partnership secretary at Woodcocks, who had to check all records had been transferred properly, became very concerned about Astley's accounts after a bank reconciliation was wrong and she also failed to mention four cheques as having gone out of the J V Pilling client account.

A deficit of more than £30,000 was later discovered on the client account. Mr Courtenay said Astley realised that Woodcocks staff had in fact uncovered the "tip of an iceberg" and did not turn up for work on March 28.

Mr Courtenay said Mr Walsh told the defendant's husband she had been suspended on full pay and called in the auditors. The following day the solicitor visited Astley at home, where she seemed confident the accounts would balance and said it was a good idea to involve the auditors.

The prosecutor told the jury the Crown would say that was simply a "front" as Astley must have realised that once the accountants were involved the problems would not sort themselves out and her dishonesty would be uncovered.

(Proceeding)