A RESIDENT of a gated housing complex paid himself, his wife and his businesses almost £40,000 from the community’s management company, claiming it had been spent on gardening, a court heard.

But Keith Fryer was allegedly forging invoices from the firm employed to maintain the grounds at Parklands, in Stoneclough, claiming they visited weekly, when in reality they visited the complex on a fortnightly basis, it was claimed.

A jury at Bolton Crown Court heard how the 68- year-old and his wife, Naomi, moved into the complex in 2001.

By 2009, the residents were paying £75 a month to Parklands Stoneclough Management Company to maintain the communal areas.

Michael Leeming, prosecuting, said semi-retired Fryer offered to help with the accounts in 2005.

But Harvey Simon, an accountant employed to prepare the company’s end-of-year accounts, became suspicious in summer, 2009, when Fryer claimed there were insufficient funds to pay his fee.

Investigating, he found that over four years £46,668 had purportedly been spent on weekly gardening services.

But gardener Alan Porter said he would only visit once a fortnight and would have been paid about £6,650 per year.

Police were contacted and following his arrest Fryer admitted he had forged invoices from the gardener, but claimed he had done it to help the company avoid paying corporation tax.

It was not liable to pay the tax, as it has a small company exemption.

Police found the couple and Fryer’s two businesses had received £51,222 from the management company, and after discounting amounts paid to them covered by legitimate invoices or sums below £250, the prosecution says Fryer misappropriated £38,850.

Fryer denies two charges of obtaining money transfers by deception and a further three charges of fraud.

He has pleaded guilty to forging 24 invoices, totalling £25,796.

The case continues.