A woman who stole £57,865 from her ill mother has been handed a suspended sentence.

Katie Louise Hall used the money, which was meant for her mother’s private care, to support her failing business as well as her family living expenses.

The 37-year-old pleaded guilty to theft and was sentenced to 24 months’ custody, suspended for two years.

The court heard that Hall’s 77-year-old mother has now had to approach the state for assistance as she has been unable to pay for her care.

Prosecuting advocate Rebecca Cubbon told the court that the complainant in the case was Hall’s mother who suffered from a degenerative condition which affected her speech and mobility.

Hall, who lives at Ballacriy Park, Colby, was a carer for her and was given power of attorney with free access to her mother’s bank account.

The account contained £100,000 which was being used to fund private care.

In July 2019, Hall’s mother agreed to lend her £25,000 to invest in her new business, a soft play business, which offers play equipment for young children.

However, in July 2021, Hall told her siblings that there were no funds left in the account to pay for their mother’s care.

Bank statements were reviewed which showed that Hall had made 14 bank transfers to her own account between March and November 2020.

The total transferred was £86,600, which included the £25,000 she had been given permission to take, and had since paid back.

She had also paid back a further amount of £3,735, leaving the outstanding total at £57,865.

In February 2021, Hall attended a voluntary interview and told police she had mental health issues which were affecting her memory.

She said she did not think she had made the transfers but when challenged further, admitted taking the money.

Hall said: ’I was just in a desperate situation to prop up my business, pay the bills, and keep a roof over my children’s heads.’

She claimed that her mother had given her permission to take a further £20,000 after the initial £25,000, but her mother denied this.

Ms Cubbon said that Hall’s mother had been approached for a victim impact statement but had felt it would cause her too much stress. She had however said that there was no goodwill towards her daughter.

The court heard that Hall has no previous convictions.

Defence advocate David Reynolds handed in letters of reference for his client as well as a psychiatric report.

Mr Reynolds said that the offence had not been committed out of greed as she had been looking after her mother for 10 years before this happened.

The advocate said that Hall’s business had been affected by Covid and she was looking to sell it for around £42,000 to enable her to pay back some of the money.

Mr Reynolds said: ’We have a defendant who was struggling to pay bills and rent on business premises. She saw an outlet and she expected to pay the money back.

’She hoped what was happening with Covid would be over quickly, always believing the money was going to be returning to the account.

’If she had realised the position she would never have continued. Clearly this has caused a lot of upset for her mum.’

Mr Reynolds said that Hall had sold the family car for £6,000 and that money would also be used to repay her mother.

impacts

’If she goes into custody it is going to have other impacts,’ said the advocate.

’Her husband would have to give up his job to look after the children.’

’If Ms Hall isn’t able to work, that impacts on other people who work in the business as well.’

Deemster Graeme Cook said that, when suspending the sentence, he had taken into account that fact that Hall had no previous convictions, the article eight human rights of her children, her mental health issues, the fact that it was 10 years before she had taken any money, and the impact of Covid on her business.

The Deemster told Hall: ’I accept the business is on the market and it will be far better to sell it as a going concern which may allow more capital, rather than paying back £30 per month for the next 30 years.

’I have taken into account the significant impact on your children who are completely innocent victims. I do not want to see their home go and their mother to go.’

A proceeds of crime hearing will be held on a future date to assess a repayment plan.