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'The Crump Affair'
Auditors' Reports
(2) November 4th 1924
 
The Crump Affair
 

AGAR, BATES, NEAL & C                                                                                                          II0, EDMUND STREET

CHARTERED ACCOUNTANTS                                                                                                                  BIRMINGHAM

 

                                                                                                                                               4 Nov 1924

 

The Chairman of the Committee of Management

Birmingham Municipal Bank

Birmingham

 

Dear Sir

 

Defalcation at Duddeston Branch

 

Supplementary to our report of 24th October, a claim has been lodged against the Bank by the Duddeston & Nechells Ex-Service Men's Club Ltd amounting to 181.11.3, and acting on instructions received from the Bank we have investigated this Claim.

 

The claim should be divided into two items:

 

                       Item No 1       103  1  6

                       Item No 2           78  9  9

 

Item No 1      103  1  6       We find in the private ledger of the Men's Club a bank account which reads as follows:

 

1922

 

 

1923

 

 

Dec

To Balance

58    -   -

Jan 17

By Bank

10  -  -

Feb 14/24

To Municipal Bank

4    5  -

 

 

 

Mar 15

To         do

2 12  -

 

 

 

Apr 18

To         do

2    1  -

 

By Balance

103 1  6

May 9

To         do

3   3  6

 

 

 

  "   10

To         do

14   -   -

 

 

 

June 8

To        do

10   -   -

 

 

 

Aug 8

To         do

2   -  -

 

 

 

Sep 5

To         do

7   -   -

 

 

 

  "    "

To         do

10   -   -

 

 

 

 

 

113 1  6

 

 

113  1  6

 

We have interviewed the Auditors of the Club who state definitely that they saw the items referred to in this account duly entered in their Bank Pass Book. We accept this statement, and inasmuch as no credit appears in the Duddeston Bank Ledger it seems to us clear that Mr Crump has misappropriated this sum of 103.1.6. We have examined one Pass Book which shows 20 to credit. The other Pass Book, which it is presumed would show 83.1.6 as at 30th Nov 1923, was given to Crump and a receipt given for it by him.

 

Item No 2       78  9  9

 

This is made up of Rents Received by the Men's Club                            33  9  3

Contributions                                                                                             45 0  6

                                                                                                                78 9  9

 

The contention of the Men's Club is that these sums were duly paid into the Bank.

 

The only internal evidence in the books of the Men's Club that these sums were paid into the Bank is that there is in existence a Contributions Book which for the period 30th Nov 1923 to Oct 1924 shows receipts in small items of 45.0.6. Similarly the record of Rents Received during a like period shows a total of 33.9.3. There is no evidence of payment of these sums into the Bank, on the other hand the cash in hand balances assuming that these sums have been paid away, and as the honesty of the officers of the Men's Club dealing with these sums is not in doubt, we think their statement must be accepted that the cash was paid into the Municipal Bank.

 

In the case of Item No 2 there is evidence that the Pass Book was in the hands of Mr Crump as a receipt for the book has been shown to us. It is presumed that the 78.9.9 would appear in this book along with the 83.1.6.  We are unable therefore to bring forward the Pass Book in evidence.

 

Inasmuch as there are no corresponding credits in the Bank Ledgers for this 78.9.9 we think it is evident  that Mr Crump misappropriated this sum.

 

We are of opinion therefore that, subject to any further evidence of a contrary nature coming to light, the claim by the Men's Club against the Municipal Bank 181.11.3  should be admitted.

 

We now enclose schedule of a number of accounts closed from 1st January 1921 to 26th September 1924, for which the Pass Books should be obtained.

 

Yours faithfully,

 

 Agar Bates Neal Co

BIRMINGHAM MUNICIPAL BANK

 

Duddeston Branch

 

Schedule of a number of Accounts closed for which

the Pass Books should be obtained

 

1st January 1921 to 26th September 1924

A/c No

Name

Amount

Date

Closed

 

36

Thomas Simpson

28  15  2

Oct 6/23

 

74

Lilian M Cogzett

21 6  7

Aug 27/23

 

88

J W Sanders

53  5  11

June 3/24

 

264

M James

12  7  3

Mar 10/23

 

740

K Levine

90 2  3

Mar 20/23

 

771

J Bannister

92  19  10

Sep 11/23

 

421

H Mitchell

14  4  2

Aug 9/24

 

1086

M Rider

19 7  4

Oct 22/23

 

1469

W H Rodway

25  1  3

Mar 10/23

 

1268

G Austin

37  1  5

Aug 13/24

 

1753

C M Asbury

20 6  9

Mar 5/23

 

1798

E A Bott

10  5  4

Dec 22/23

 

1830

S Smith

18  12  8

Sep 27/24

 

1866

M W G Dutton

111 17  5

Apl 12/24

 

1867

E E Dutton

121  16  7

Apl 12/24

 

4857

E Powell

10  5  5

Sep 24/24

 

1948

C H Smith

21 0  1

May 14/23

 

2073

S K Wright

30  13  -

Apl 16/24

 

2227

M Cogin

103  7  5

Jan 26/23

 

2351

C D Stewart

19 1  5

July 26/24

 

2905

S Copestake

1331  9  1

May 28/23

Paid to Geo. Copestake

Newsagent, 95, Saltley Rd

2940

A C Fish

21 2  5

Feb 6/23

 

2446

C H Birdsall

201  3  6

May 10/24

 

2478

E E Hodgkins

50  17  2

Jan 24/23

 

2581

F J Bailey

95  6  7

July 21/23

 

2582

E Frantham

25  15  1

May 24/24

 

3007

S Yeomans

19  5  -

 

Closed except March

Interest capitalised

3045

K Goodyear

215  4  8

June 24/24

 

3075

A J Burbidge

20  18  8

July 16/24

 

3171

C Leek

26  6  2

Dec 5/23

 

3268

F J Dolphin

20  1  8

June 25/24

 

3429

W Wootton

22  2  8

Sep 19/24

 

3542

R H Wilson

36  14  3

June 16/23

 

3541

A A Witherington

19  6  4

June 30/24

 

3705

C Tandy Senr

11  16 10

Mar 10/23

 

3776

T Ball & W Hawkins

38  8  1

Apl 21/23

 

3819

A M Farmer

186  8  11

Sep 24/23

 

3956

G Beetham

24  4  11

Apl 14/24

 

4021

A V Crowe

34  5  9

Oct 15/24

After Crump had left

4115

W H Sanford

26  15 11

Feb 14/24

 

4273

J Patterson

102  7  -

May 22/24

 

4333

A Franklin

13  3  8

Sep 12/24

 

4373

N Webber

36 18   8

Apl 29/24

 

4571

M Smith

40  8  2

Apl 6/23

 

4629

E J Barrowman

15  12  4

July 28/24

 

4799

A Preston

42  -  -

Apl 14/24

 

5027

A E Rushton

25  5  8

June 18/24

 

5103

E Moore

11  12  7

Aug 23/24

 

5113

L M Gargan

16  2  6

Sep 12/24

 

6687

H C Homer

20  0  1

Dec 19/23

 

7234

H Breakwell

2  6  1

Aug 2/24

 

7380

L Morcott

1  12  7

June 18/24

 

7522

M E Armitage

16  13  1

Mar 28/24

 

7705

H Hough   A Hayward

60 16  5

Aug 19/24

Request for Pass Book has been

returned through post

7771

F Pearson

60  16  6

June 14/24

 

7789

Midland Sick &

    Div Society

14  2  11

Aug 23/24

 

7833

G Rotton

222  11  4

Aug 26/24

Request for Pass Book has been

returned by post

8090

M H Bennett

4  10  -

July 28/24

 

8128

E Harris

5  0  8

Aug 25/24

 

8285

L M Simms

14  5  -

July 19/24

 

275

C Barratt

116  3  6

July 8/21

 

289

R Richardson

16  9  9

July 3/22

 

298

G Thompson

99  3  7

May 21/21

 

328

M Tocker

20  14  -

Jan 13/22

 

341

H Kettell

83  15  3

Apl 16/21

 

464

S Skipp

7  5  9

Nov 7/21

 

563

F Callant

51  8  10

Apl 9/21

 

646

T Hardy

21  10  5

Apl 5/24

? This is Mrs Hardy's husband

697

W McFarlane

43  11  9

Dec 19/22

 

710

L & L V Watson

53  19  3

Sep 22/21

 

714

G Bishop

90 5  3

Feb 26/21

 

729

A Smith

63  8  8

Oct 15/21

 

774

E Garner

19  18  8

Oct 12/21

 

786

E Griffin

281 5  3

Apl 28/22

 

836

E Wear

9  16  9

May 20/22

 

842

H H Hesp

91  1  11

Apl 11/21

 

958

P S Bott

18 10  10

Dec 22/23

 

966

J T Beck

72  5  6

Nov 21/21

 

1117

C W J Cave

30  6  6

Apl 14/23

 

1179

R P Clews

48 16  10

June 18/21

 

1256

M Gondley

27  4  4

Aug 13/21

 

1349

J Sumner

73  3  8

Feb 17/22

 

1406

G Hyde

7 2  4

Mar 1/24

 

1444

W H Harrison

90  2  1

May 27/22

 

1501

N Lawrence

46  9  10

June 27/21

 

1597

E J Trueman

24 12  10

July 20/22

 

1769

L Anslow

21  1  1

May 10/24

 

1788

J Rogers

11  7  5

Apl 19/22

 

1794

A Jones

14 8  7

July 29/21

 

1848

A L Perks

41  8  2

Jan 9/22

 

2417

R Cork & C Smith

16  14  2

Feb 22/22

 

2560

E H Wilcox

18  11 7

July 2/24

 

2713

M Roberts

13  6  -

June 3/22

 

2781

V M Rutland

11  5  9

Apl 9/24

 

3095

F Goodwin

6  0  7

Apl 9/23

 

3186

G E Spencer

8  2  3

Jan 27/23

 

3540

A M Chalmers

6  2  1

Jun 25/23

 

3926

A Lowe

8  16  -

July 28/24

 

4024

W Bennett

11  5  1

Feb 9/23

 

4030

W A Everitt

14  10  -

Dec 21/23

 

4041

M Taylor

49  13  1

June 23/23

 

4145

W H Sanford

26  15  11

Feb 14/24

 

 

Report (3): November 8th 1924
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