Andrew John Cresswell

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

Andrew John Cresswell, a sole principal solicitor at Cresswell & Co, was found to have failed to keep proper accounting records, made improper withdrawals from client account (admitted dishonesty per Twinsectra), failed to deliver four accountant's reports, failed to pay ARP insurance premiums totalling £66,919.80, and failed to account for client monies including £40,000 estate agents' fees on a £5m hotel sale. A minimum client account shortage of £112,995.95 was established. The Tribunal found dishonesty proved on allegation 1.2 (admitted) but not on allegation 1.6, as it was not sure the Respondent subjectively knew his conduct was dishonest given expected imminent client funds prevented by the intervention. He was struck off the Roll. Costs were adjourned then ordered subject to detailed assessment (Applicant claimed £25,021.22); the Tribunal made an immediate costs order given the Respondent's failure to evidence his means and the discharge of his bankruptcy on 26 April 2013.

Duties found breached:

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

Aggravating factors:

• Deliberate improper withdrawals of client monies for own benefit
• Clients suffered losses which could not be replaced
• Minimum cash shortage of £112,995.95 and overall shortage of £302,830.42 on client account
• Failure to file accountant's reports at least in part to conceal accounting issues
• Previous disciplinary finding in October 2011 (fined £5,000, costs £6,000)
• Failed to engage or produce documentation during proceedings

Mitigating factors:

• At a very low point in his life at the material time
• Experiencing extreme financial pressure, bankruptcy and divorce
• Apologised to the Tribunal
• Admitted allegations 1.1 to 1.5, including dishonesty on allegation 1.2