Christopher Noel Branston

Findings — machine-extracted (anthropic-batch:claude-opus-4-8); verify against the decision

Duties found breached:

• No conflict between current clients
• No improper use of client money
• Accounting records, reconciliation and reports
• Professional indemnity insurance

Aggravating factors:

• Continuing breach - four Accountant's Reports never filed
• Despite many years as a sole practitioner, appeared to have no knowledge of the relevant Accounts Rules
• Practised without insurance for a full year because he could not afford the premiums
• Pattern of missed deadlines despite extensions granted

Mitigating factors:

• No dishonesty alleged or found
• No client suffered loss
• Cash shortage of £10,590.09 fully replaced from own resources once notified
• Admitted the facts
• Submitted three letters of reference
• Had retired from practice and did not intend to return