SUMMARY OF FACTS PREPARED IN ACCORDANCE WITH RULE 21.3(1)(b)
OF THE CRIMINAL PROCEDURE RULES 2005
POST E LIMITED v SEEMA MISRA
The Defendant is 32 years of age (Date of Birth
West Byfleet Post Office for a period of 2 years and 7 months prior to her suspension from
duty on the 14"" January 2008.
and was a Subpostmistress at
On the 14" January 2008 Post Office Limited Branch Auditors attended West Byfleet Post
Office and discovered a shortage in the cash and stock of approximately £77,000. However,
this figure included a known debt of £3,034.03.
The Auditors informed the Post Office Limited Investigation Officers that Ms Seema Misra,
Subpostmistress attended the Office. She had informed them that the account would be short
by between £50,000 - £60,000. Further she had informed the Auditors that the balances had
been adjusted in order to produce a clear Trading Statement.
Subsequently Post Office Limited Investigation Officers attended West Byfleet Sub Post
Office where they spoke to the Auditors and then introduced themselves to Ms Seema Misra
where Ms Misra handed the Officers hand written reports both signed by her. In the report Ms
Misra stated the shortages are due to staff thefts from about one year ago. She stated that
she made up a rem pouch and she was going to borrow money from friends and family in
order to fill it up. The note also stated that she wants to pay the losses back to Post Office
Limited. The Auditors handed the Investigation Officers two remittance pouches. The
remittances pouches barcode number 302124615598 contained a remittance pouch slip
produced on 9" January 2008 for £13,000 and return advice slip, produced on go” January
2008 which had been date stamped and signed by Ms Misra. Remittance pouch bar code
number 302124615581 contained remittance pouch slip produced on go" January 2008 for
£14,000 and return advice slip produced on gn January 2008 which has been date stamped
and signed by Ms Misra. It should be noted that neither pouch contained any cash.
The Officers explained the nature of their enquiries and cautioned Ms Misra. She consented
to be interviewed. She informed the Officers that she needed to count the shop takings and
prepare the banking. The Officers asked whether she would be prepared to pay any of the
shop takings back into the Post Office in order to reduce her losses. This she agreed and
said that she would pay back as much as she could, but had to bank some in order to cover
bills. The Officer explained that any money repaid by her would be accepted without
prejudice. In total the shop takings amounted to £2,975 which Ms Misra handed to the Officer
£475. The Officer handed to her Post Office Form CS025 a without prejudice receipt.
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Ms Misra consented to a search of her home address which was carried out by Post Office
Limited Investigation Officers but no items were seized.
She was then interviewed on tape under caution. During the interview she denied theft but
admitted false accounting but she explained that the shortage in-the Office were due to
previous staff members stealing from her. She added that the loss had been carried for over
a year. She said that when they first took over the business they kept on the staff from the
previous owner and left them to run the Office. She stated that after a while she noticed
things were not right and a theft of £1,000 had been reported to the Police. She added the
members of staff either resigned or were sacked as the losses were uncovered. Although
only £1,000 had been reported to the Police, Ms Misra said the loss was actually between
£89,000 and £90,000. She also confirmed that this loss had been carried since around
November 2006 adding that they had been paying money back into account in order to try
and reduce the loss.
She explained that she would hide the shortages by not only falsifying the cash on hand
figure, but also falsely declaring cash in pouches or currencies awaiting despatch. When she
was shown Branch Trading Statements for Branch Trading Period 08 year 2006/2007 dated
period 15" November to 14" December 2006 Ms Misra confirmed that the cash on hand
figure of £27,993.73 and currencies awaiting collection figure declared as £13,070 were both
falsified figures. When shown the Branch Trading Statement for Branch Trading Period 02,
year 2007/2008 dated period 16" May — 16” June 2007 and the Branch Trading Statement
for Branch Trading Period 08 year 2007/2008 dated period 14" November - 15" December
2007, Ms Misra confirmed that the declared cash on hand figures and currencies awaiting
collection were false figures. She confirmed that all Trading Statements since Branch Trading
Period 08 year 2006/2007 were false accounts. She was then asked what would have
happened if she had shown the correct figures, she said that she would have had the
Post Office taken away from her. She stated that it was a dishonest thing to do and that she
had kept her business afloat by doing this, but again said that she had been repaying money
back into the account. She was then shown two grey rem pouches found in the Post Office,
together with rem out receipts totalling £27,000 to which she said that she was hoping to get
the money from family, friends and the shop takings. She confirmed that the figures had been
entered under Horizon as awaiting collection despite the money not actually being present.
She also confirmed that she was the only person who had completed the Branch Trading
Statements at the Office since year 2007.
In the event of conviction there will be an application for compensation of £74,609.84 and a
contribution towards prosecution costs and Investigation costs.
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Documents enclosed herewith:-
O©enonbon
23
Copy Summary of Tape Recorded Interview.
Copy Forms CS001, CS005 and CSO005c.
Copies of two signed and written notes.
Copy Audit Report.
Copy Pouch 302124615581.
Copy Return Advice Note and Rem Out Slip for £14,000.
Copy Pouch 302124615598.
Copy Return Advice Note and Rem Out Slip for £13,000.
Copy Notebook Entry of Lisa Allen.
Copy Trading Statements 08, 2006/2007 and 02 and 08 2007/2008.
Copy Notebook Entry of Adrian Morris.
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