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POLTD/1011/0186
OFFENCE (s)
1. Theft - Contrary to Section 1 (1) of the Theft Act 1968
2. False Accounting - Contrary to Section 17 (1) of the Theft Act 1968
3. Fraud by false representation (Fraud Act 2006 — Section 2)
4. Fraud by failing to disclose information (Fraud Act 2006 —
Section 3)
5. Fraud by abuse of Position (Fraud Act 2006 — Section 4)
Name: Khayyam ISHAQ
Rank: sub postmaster Identification 4
Code:
Office: Birkenshaw FAD Code 163 306
Age: i GRO \ Date of Birth:
Service: 2 years 7 Date Service
months Commenced:
Personnel Printout: At Appendix: C
Nat Ins No:
Home Address: i GRO
Suspended: Suspended on 8 February 2011 on the authority
of Andrew Carpenter —
Contract Manager
To be prosecuted by: Royal Mail Group (including Post Office Ltd)
Designated Prosecution David Pardoe, Senior Security Manager
Authority:
Discipline Manager: Paul X Williams - Contract Manager
Royal Mail Group Ltd
Criminal Law Team
Further to the report on pages five to 11 of this report and the advice
of the Criminal Law Team on pages 39 to 40 and page 43 of this file a
second interview was conducted with Mr Khayyam ISHAQ, the identified
person in the pre amble of this report.
Mr ISHAQ was contacted on numerous occasions and eventually agreed to
attend for interview at Bradford Delivery Office on 27 September 2011.
On 27 September 2011 I attended at Bradford South Delivery Office
accompanied by my colleague, Kevin RYAN, Security Manager. Mr ISHAQ
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attended with his solicitor Mr Musa PATEL. We introduced ourselves to
both Mr ISHAQ and Mr PATEL and our identity cards were shown. The reason
for the interview was explained to both Mr ISHAQ and Mr PATEL. Disclosure
was given and Mr PATEL had a conference with Mr ISHAQ prior to the
interview taking place.
Interview with Khayyam ISHAQ
At 11.10 Mr Khayyam ISHAQ was interviewed at Bradford South Delivery
Office Ripley Street Bradford BD5 7RS. Present throughout the interview
were Stephen BRADSHAW and Mr Kevin RYAN, Security Managers. Mr ISHAQ
requested the presence of legal representation and Musa PATEL (Solicitor)
attended on his behalf. Form GS001 (Identifying Mark SB/16) was
completed, signed and dated by Mr ISHAQ and is associated at Appendix B.
Mr ISHAQ declined the offer of having a friend present. Form GS003
(Identifying Mark SB/17) was completed, signed and dated by Mr ISHAQ and
is associated in Appendix C.
The interview was taped recorded, covered one tape and sealed with master
tape seal 071404 (SB/18). A typed tape summary (SB/19) has since been
prepared, a copy of which is now at pages 49 to 56. The working tapes are
associated in Appendix B of this file. I have retained the Master Tapes.
A notebook entry of the interview was made and is associated in Appendix
B of this file (Identifying Mark SB/20).
The purpose of the interview was explained to Mr ISHAQ and that we wished
to clarify some points he had made during the interview on 7 April 2011.
It was said to Mr ISHAQ that during the interview on 7 April 2011, he
stated that both he and Mr LIAQUAT had performed the balance and both
produced the cash declaration. Mr LIAQUAT states in his statement that
his sole responsibility was to serve customers.
Mr ISHAQ re-iterated that both he and Mr LIAQUAT both counted the cash
and either of them would input the figures onto the Horizon system. He
also maintained that Mr LIAQUAT had assisted with the balance.
It was said to Mr ISHAQ that during the interview on 7 April 2011, he
stated that Mr LIAQUAT hours of attendance were 10 am to 4 pm. Mr LIAQUAT
states that he worked 9 am to 5.30 pm and he arrived at 6.30 am with Mr
ISHAQ.
Mr ISHAQ said that he opened the shop at 6.30 am and on occasions he
would give Mr LIAQUAT a lift to work. He said that the hours of 10 am to
4 pm were Mr LIAQUAT’s core hours and he sometimes worked outside of
these hours. Mr ISHAQ did not have any records either as time owed or as
paid hours for these extra hours. He said that he took Mr LIAQUAT’s word
for it.
It was said to Mr ISHAQ that during the interview on 7 April 2011, he
stated that they did not share passwords. Mr LIAQUAT states that after
he was initially logged onto the system by Mr ISHAQ he changed the
password when prompted and told Mr ISHAQ the new password as this is what
he thought he had to do.
Mr ISHAQ stated that after setting up Mr LIAQUAT he never knew the
password and denied that Mr LIAQUAT had ever come to him with his new
password.
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It was said to Mr ISHAQ that during the interview on 7 April 2011, he
stated that Mr LIAQUAT was present but Mr LIAQUAT states that he was
never present when a final figure was reached.
Mr ISHAQ stated that sometimes Mr LIAQUAT was present but sometimes he
would leave a bit earlier but as he was being shown how to do a balance,
it would have been in his interest to stay.
It was said to Mr ISHAQ that during the interview on 7 April 2011, he
stated that for the TP 7 (SB/8) - shortage for £4211.21 and TP 8 (SB/9) -
shortage for £3658.13 that Mr LIAQUAT had forgotten to count the cash. Mr
LIAQUAT states that he had never been informed of any discrepancies and
that he had never been told that he had forgotten to count any cash.
Mr LIAQUAT stated that one amount was left on the side and the other
amount was left in the drawer. He further said that Mr LIAQUAT forgets
most things and that it was a small office and Mr LIAQUAT had said to
him that he had forgotten to count the cash and was told to put it back
in the safe as they had already done the balance. Mr ISHAQ said that at
the first interview he had forgotten to mention the money had been put
back into the safe.
Mr LIAQUAT also confirmed that as the money had been in the office for
TP7 and TP8, this is why he had not contacted Chesterfield to report the
shortages.
It was said to Mr ISHAQ that during the interview on 7 April 2011, he
stated that he did not physically count the cash and stock but used
populated figures. Mr LIAQUAT states that he had seen Mr ISHAQ physically
count the cash and stock.
Mr ISHAQ replied that he did not always physically count the cash, but
did on occasions but they were counting the cash on a weekly basis so the
cash would be counted. He further said that when in bundles it wasn’t
counted but if it was loose then it was counted.
Mr ISHAQ stated that they did not count the stock and stated that when a
remittance was received, Mr LIAQUAT was never there and he may have been
there on occasions but Mr LIAQUAT never saw what was happening so he
couldn't clarify if the cash or stock had been counted.
Mr ISHAQ stated that he got the cash and stock out and replenished the
cash on the counter when required, but as Mr LIAQUAT’s training
progressed Mr LIAQUAT took over the responsibility of replenishing the
cash and stock.
Mr ISHAQ was asked when the money could be repaid and replied that the
business was up for sale and repayment would be made from the proceeds of
the sale.
The interview was summarised and Mr PATEL agreed that it was a fair
summary.
Master tape seal 071404 as signed, the tape sealed and the tape machine
was switched off at 11:33.
To summarise:
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>» Mr ISHAQ maintained that his version of events at the first
interview were correct.
>» Mr ISHAQ did have inconsistencies in his replies
> Mr ISHAQ stated that Mr LIAQUAT had a tendency to forget things.
>» Mr ISHAQ co-operated throughout the interview.
In Conclusion
Mr ISHAQ stated that Mr LIAQUAT’s recollection and version of events were
inaccurate and that Mr LIAQUAT was mistaken. He further said that Mr
LIAQUAT was forgetful and if he was behind the Post Office counter he may
not have even been looking at the Horizon screen, although Mr ISHAQ
states that it would have been in his interest as he was in training.
Mr ISHAQ maintains that the two large discrepancies TP7 and TP8 had both
been resolved and this is why he did not contact Chesterfield. The
explanation differed in that he now states that the money for one BTS was
left on the counter and the other was left in the drawer. He maintains
that Mr LIAQUAT was fully aware and even brought this to his attention.
Mr ISHAQ still denies that he knew Mr LIAQUAT’s password.
Mr ISHAQ stated that Mr LIAQUAT was given core hours but basically worked
whatever he wanted and the only record was that kept by Mr LIAQUAT. He
also said that he took Mr LIAQUAT’s worded to what hours he was owed.
Mr ISHAQ’s version of events for checking the cash and stock also varied.
He now states that he occasionally checked the cash when it was received
but the cash was always checked every week. He still denies checking any
stock levels.
Mr ISHAQ said he was still in the process of selling the business and now
had an interested buyer, the delay has been caused by both parties
instructing the same solicitors, he confirmed that the outstanding money
would be repaid out of the proceeds of the sale. He said that he was
using Mr PATEL’s firm of solicitors and he agreed to instruct them to
issue a letter of undertaking in respect of the outstanding amount.
Copies of all documents or exhibits mentioned in this report can be found
contained within the appropriate Appendix of this file, the originals are
held at this office. This report in addition to the summary tape
transcripts has been sent electronically to Casework Management Team.
This report is submitted for the present position to be noted and for
consideration as to whether the evidence is sufficient to support a
prosecution. No doubt the file will be returned in due course with the
next appropriate course of action to be taken.
Stephen Bradshaw
Security Manager
Post Office Ltd Security Team
3 October 2011
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