Greedy Edinburgh architect who embezzled £160,000 from dementia suffering sister spared jail sentence

Architect David Bell, 67, stole the large amount of cash from sister Janet Mann after he and his wife Elizabeth had been made power of attorney of his relative’s affairs. Bell helped himself to the funds and splashed out in exclusive stores, beauty therapy, dental work and holidays in Cuba and the USA.

Bell pleaded guilty to embezzling £160,998 while acting in the capacity of power of attorney to Janet Mann between April 24, 2012 and January 15, 2020 when he appeared at Edinburgh Sheriff Court last month. His wife Elizabeth Bell, 73, had a not guilty plea to the same charge accepted by the Crown.

Bell returned to the dock for sentencing on Friday, June 6, where solicitor Dan Cameron, defending, said his client owned “property and a number of assets” and was in a position to pay all the embezzled cash back.

Sheriff Fergus Thomson said: “This is a very serious matter indeed. You were in a position of trust in respect of this lady and you embezzled funds. That would ordinarily come with a substantial custodial sentence and it would be entirely straight forward for me to do that.

“But withstanding what has been said and that you are a first offender and you are willing to repay these funds I am persuaded by a narrow margin there is an alternative to custody here.”

Bell was placed on a community payback order and will have to carry out 225 hours of unpaid work in the community as a punishment. The sheriff also imposed a compensation order where Bell will have to pay £160, 998 to Ms Mann within the next 12 months.

Elizabeth and David Bell pictured outside Edinburgh Sheriff Court. | Alexander Lawrie

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Prosecutor Eilidh Grant told the court Ms Mann had moved back to Scotland from from living aboard following the death of her husband in 2011. Ms Grant said the woman was diagnosed with dementia later that year and Bell and his wife were granted power of attorney in April 2012. The couple were said to have been given ‘full control” over Ms Mann’s assets and bank accounts.

Ms Mann was described in court as “a rather wealthy individual with a large number of assets” and moved into a care home in 2013 before later relocating to a nursing home in Edinburgh.

The court heard Bell subsequently contacted Edinburgh City Council to ask for assistance in paying for his sister’s care in December 2018. The following year an investigation was conducted by council officials due to “concerns over the management of her [Ms Mann’s] estate” and a full review of the woman’s finances was carried out.

Ms Grant said the investigation had found the “spending had not been for her benefit but for the benefit of the accused” and Bell and his wife were “found to be unfit to be power of attorney”.

The court was told couple were said to have “surrendered the power of attorney” in December 2019. The case was then passed onto the Economic Crime and Financial Investigation Unit of Police Scotland.

The fiscal said one bank account belonging to Ms Mann had seen “a significant turnover in funds” with with £976,151.61 being transferred out of the account and over £1 million transferred in” between October 2012 and April 2018.

The court heard the investigation had found £50,000 had been transferred to Bell’s business account and a further £8000 had been transferred into another of his bank accounts. A second account belonging to Ms Mann had seen Bell use the funds to make payments to “Costco, Arnold Clark, John Lewis, Debenhams, Jenners, for beauty therapy and dental work”.

Ms Grant said: “£25,000 had been identified for holidays, restaurants and purchases abroad” as well as ATM cash withdrawals in Cuba, USA and Europe.

The fiscal added: “In addition other lump sum payments of over £6000 were paid directly into an account belonging to Mr Bell.”

Bell is listed as a director with several business’s including Fouin and Bell Architects, The Earthy School Project, Hopefield Partnerships Ltd, Fouin and Bell Energy Ltd and Zephyr Wind Energy (UK) Ltd.