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Witness Statement Post Office Ltd
Criminat Justice Act 1967, Section 9; Magistrates Court Act 2980,
sub section. 5A(3)(a) and 58; Criminal Procedure Rules 2005, Rule
aa
Statement of Stephen BRADSHAW
Age if under 18 Over 18 (If over 18 insert ‘over 18)
This statement (consisting of pages each signed by me) is true to the best of my knowledge and belief
and I make it knowing that, if it is tendered in evidence, I shall be liable to prosecution if I have wilfully
stated in it anything, which I know to be false or do not believe true.
Datedthe 19° dayof June 2012
Signature
Further to my statements dated 4 April 2012 and 18" June 2012.
Amore detailed explanation of exhibit SB/21 summary of Stock sold / reversed out of the
Horizon system for the period of November 2010 to January 2011 is as follows:
50 X 1" Class Large Stamps.
On 8 November 2010 stamps with a value of £132 were sold and on 25 January 2011
stamps with a value of £33 were sold making a total of £165 worth of stamps sold.
On 24 November 2010 stamps with a value of £990 and on 13 January 2011 stamps with
a value of £3,300 were reversed out of the Horizon system making a total value of £4,290,
The difference between stamps sold and stamps reversed out of the system is £4,125. This
action of reversing out more stamps than have been sold would result in a surplus of cash
in Birkenshaw’s Post office accounts of £4125,
50 x 2" Class Large Stamps
On 3 November 2010 stamps with a value of £25.50 were sold and on 9 December 2010
Signature Signature witnessed by
POL 011 (Side A) Version April 2012
POL00058035
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Witness Statement
Criminal Justice Act 1967, Section 9; Magistrates Court Act 1980, sub section. 5A(3)(a) and
5B; Criminal Procedure Rules 2005, Rule 27.4
Continuation of statement of Stephen BRADSHAW
stamps with a value of £510 were sold making a total of £535.50 worth of stamps sold.
On 24 November 2010 stamps with a value of £765 and on 15 December 2010 stamps
with a value of £3,315 were reversed out of the Horizon system making a total value of
£4,080. The difference between stamps sold and stamps reversed out of the system is
£3,544.50. This action of reversing out more stamps than have been sold would result in a
surplus of cash in Birkenshaw's Post Office accounts of £3,544.50.
Self Adhesive Sheet 1* Class x 100
Between the period of 2 November 2010 to 34 January 2011 stamps with a value of £1271
were sold. During the same period stamps with a value of £6068 were reversed out of the
horizon system. The difference between stamps sold and stamps reversed out of the system
is £4,797. This action of reversing out more stamps than have been sold would result in a
surplus of cash in Birkenshaw’s Post Office accounts of £4,797
Self Adhesive Sheet 2™ Class x 100
Between the period of 2 November 2010 to 34 January 2014 stamps with a value of £864
were sold, During the same period stamps with a value of £3200 were reversed out of the
horizon system. The difference between stamps sold and stamps reversed out of the system
is £4,797. This action of reversing out more stamps than have been sold would result in a
surplus of cash in Birkenshaw’s Post Office accounts of £2336,00,
For this period of 02 November 2010 to 314 January 2011 sales of stamps amounted to
Signature Signature witnessed by
POLO11A Version April 2012
POL00058035
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Witness Statement
Criminal Justice Act 1967, Section 9; Magistrates Court Act 1980, sub section. 5A(3)(a) and
5B: Criminal Procedure Rules 2005, Rule 27.1
Continuation of statement of Stephen BRADSHAW
£2835.50 and the value of reversed stamps out of the Horizon system was £17638
resulting in a cash surplus at Birkenshaw Post Office of £14,802.50.
By reversing out stamps you are putting the stamps back into the stock holdings and
therefore increasing the number of stamps held at the branch, with the increased stock
levels the amount of cash required to balance the branch would reduce by the same value.
For example increasing the stamp holdings by £14,802.50 the amount of cash required to
balance the accounts would reduce by £14,802.50.
During any audit if a discrepancy is found within the postage stamps, the auditor has to sell
the stamps rather than adjust the number of stamps held. For example, the Post Office
declares they have 20 stamps at 60p but the audit reveals there are only 10 at 60p, the
auditor would sell 10 stamps at 60p (£6) and the postmaster would have to put £6 cash
into the accounts. The auditor sells these stamps instead of decreasing from 20 to 10 as
this is the correct accounting procedure.
Although SB/4 is referred to as adjustments to stock, it is the amount of stamps that had to
be sold through the Horizon system in order to correct the levels of stock held,
The selling and reversing of stamps on SB/21 would create a substantial surplus of cash in
Birkenshaw Post Office accounts and there has been no surplus cash declared on any of the
Branch Trading Statements SB/7 to SB/10.
During the period of 02 November 2010 to 34 January 2011 (SB/21), covering first and
Signature Signature witnessed by
POLOIIA Version April 2012 _
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Witness Statement
Criminal Justice Act 1967. Section 9; Magistrates Court Act 1980, sub section. 5A(3)(a) and
5B; Criminal Procedure Rules 2005, Rule 27.1
Continuation of staternent of Stephen BRADSHAW
second class large stamps and first and second class self adhesive stamps, stamps have
been reversed out on eleven occasions, with five being performed under the User ID KISO01,
three under the User Id of KISO02 and three under the User ID ULIO02. User ID KISO01 and
KISO02 are the User Id’'s of Khayyam ISHAQ and ULI001 is the User ID of Umar LIAQUAT.
The stamps reversed out under the User ID of UMLO01 all took place on Wednesday 24
I November 2010. The Trading Period for Period 7 (SB/8) ended on 17 November 2010, if
the balance of cash and stock took place once a week, the discrepancy as a result of
reversing out stamps on the 24" November 2010 would have been found, similarly if the
balance of cash and stock took place only when the Branch Trading Statement was due, the
discrepancy would have been found when the Branch Trading Statement for Period 08
(SB/9) was produced on 15 December 2010.
I accessed the Post Office Management Information system known as Credence, to obtain all
items of stock received between the dates of 18 November 2010 to 16 December 2010 to
cover the period of the Branch Trading Statements for SB/8 and SB/9. No first or second
class large or first and second class self adhesive stamps were received. I now produce this
summary as SB/23.
To verify the figures, a check of the 50 x 2™ class Large stamps for the period of 17
November 2010 to 15 December 2010 (BTS SB/8 and SB/9) was made as per table below,
Signature Signature witnessed by
POLOTIA + Version April 2012
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Witness Statement
Criminal Justice Act 1967, Section 9; Magistrates Court Act 1980, sub section, 5A(3)(a) and
5B; Criminal Procedure Rules 2005, Rule 27.1
Continuation of statement of Stephen BRADSHAW
Item Number I Number I Sub total I Number I Sub total I Number
declared I sold reversed declared
on SB/8_ I SB/21 out of on SB/9
system _
50x 27/439 20 419 160 279 279
class
Large
From the table it can be seen that 139 stamp sheets were declared as being on hand and in
the Post Office when the balance was performed on 17 November 2010. Each full sheet has
a value of £25.50. Between 18 November 2010 and the next balance on 15 December
2010 £535.50 of stamps were sold, equating to 20 sheets leaving 119 that should be
declared on the next balance.
During this period stamps worth £4080 were reversed out of the system, equating to 160
sheets and therefore increasing the holdings to 279. When the balance was performed on
the 15 December 2010, 279 stamp sheets were declared as being on hand and in the Post
Office.
The monetary difference between the declared holdings and the actual holdings of the extra
160 sheets would create a surplus of cash in the accounts. A surplus of cash would be
created on all denominations of stamps that have been inflated as per exhibit SB/4.
Signature Signature witnessed by
POLOTIA Version April 2012