A Cardigan woman created duplicate client accounts to steal almost £30,000 from her then-partner’s company while working as a secretary at the business.

Nia Wynne Parsons, of 41 Golwg y Castell, pleaded guilty to fraud by abuse of her position over an 11-month period between September 2017 and August.

Prosecutor Ceri Ellis-Jones said Parsons had been working for Mr James’ company West Coast Heating and Sons, as a secretary while they were a couple.

But Ms Ellis-Jones said that on 29 August 2018 Mr James had tried to get the company bank card, but was told by Parsons, 35, that it must have been stolen and she would report it to the bank.

He then got a phone call the following day from the landlord of the company’s unit saying that he owed a significant amount of rent which Mr James thought had been paid.

Mr James then started checking through the company account and found that there were discrepancies, including duplicate accounts from some clients and other businesses, with some of those accounts having the same account numbers and sort codes.

The case was then reported to the Lloyd’s Bank fraud department and a police investigation was also being launched.

Ms Ellis-Jones said that someone who had helped Mr James set up the business told police that she had questioned some issues with Parsons, but had been told that there was no problem.

Ms Ellis-Jones said she wanted magistrates to send the case to crown court for sentencing saying that there was a level of planning and sophistication to the fraud that had been going on for 11 months and could have continued if Mr James hadn’t started questioning the accounts.

But defence solicitor Janem Jones said the case could be dealt with by magistrates, saying that while there was an abuse of trust, Parsons had claimed that she was “being exploited” and said she had taken the money to provide for the couple’s three children.

Ms Jones said that Parsons was “highly vulnerable” and has no previous convictions.

However, magistrates ruled their sentencing powers were not sufficient and sent the case to Swansea Crown Court for sentencing.

Parsons was released on unconditional bail until a sentencing hearing at the crown court on 14 February.