Wicklow trainee accountant stole €122,835 for life-style of cocaine, Liverpool journeys and OnlyFans

Nathan Cullen (24), with an handle at Gusset Lane, Old Chapel Ground, Arklow, appeared at Wicklow Circuit Criminal Court for sentencing, after pleading responsible to 14 counts of trespassing. He was additionally arraigned on a number of counts of housebreaking.

Counsel for the prosecution, James Kelly, acknowledged that Mr Cullen started working at MB Accountants as a trainee accountant in February 2022, with a part of his duties involving getting ready payroll for shoppers of the agency.

Detective Sergeant Donal O’Sullivan gave proof that the accused used his information of the corporate’s techniques to make funds from shoppers’ accounts into his personal checking account utilizing what was described as a “dummy receipt”.

The courtroom heard Mr Cullen used the AIB banking app, together with a digipass safety machine, which is used to authorise banking transactions, earlier than creating cost narratives designed to make the transfers seem reputable.

It was famous that the preliminary 28 counts of theft used narratives matching reputable debit entries utilized by the corporate, together with Dublin City Council, however the cash was transferred into his personal account. The complete quantity concerned was €59,800.

Prosecution counsel mentioned that the defendant was later let go by MB Accountants, however his offending was not detected on the time and Mr Cullen retained a key to the premises.

The courtroom was informed Mr Cullen entered MB Accountants at Inner Mews, Old Chapel Ground, Arklow, on 14 events and continued to steal an extra €63,835 utilizing the identical modus operandi, bringing the overall alleged fraud to €122,835.

Mr Kelly acknowledged that in April 2025, an organization utilizing MB Accounting seen that anyone was making an attempt to take €5,000 from their account at a time when no person was speculated to be within the workplace.

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A evaluation of MB Accounting later came about, with Mr Cullen subsequently recognized and arrested by gardaí in June 2025.

During interview, Mr Cullen acknowledged that he had a drug debt and was being threatened by an unknown Arklow-based legal, which left him “in a vicious cycle”, shopping for extra cocaine after settling his money owed.

The courtroom heard gardaí examined a Revolut account linked to Mr Cullen, by which the funds had been allegedly funnelled, exhibiting €14,000 throughout 133 transactions, with different funds bringing the overall to €42,000.

Det O’Sullivan mentioned he recognised 4 of the names concerned as native drug sellers in Arklow. He additionally acknowledged that Mr Cullen had transferred funds to a Bank of Ireland account, which was later used to withdraw money totalling €12,000.

He added that the cash was additionally spent on normal day-to-day bills, with Mr Cullen additional utilizing funds on McDonald’s meals, Aer Lingus flights, journeys to Liverpool FC hospitality occasions and grownup content material web site OnlyFans.

A sufferer influence assertion on behalf of the accountancy observe was learn into the report by prosecution counsel, Mr Kelly.

It detailed the in depth administration time spent coping with the matter and the reputational injury prompted to the enterprise.

It acknowledged Mr Cullen had labored for the agency for 3 years earlier than his employment ended by mutual consent on February 27, 2025.

The assertion famous that Mr Cullen later returned to the premises and questioned what may have occurred had a employees member working late encountered him contained in the constructing.

It additionally mentioned Mr Cullen had proven “little regard” for the corporate and had made “no attempt at an apology or contact”, including there seemed to be “no comprehensive understanding of the effects of his crime”.

A separate sufferer influence assertion on behalf of one of many affected firms was additionally learn to the courtroom.

It acknowledged the enterprise helps 10 households and employs greater than 40 folks, with employees witnessing the alleged fraud “in real time”.

The firm informed the courtroom it solely realised Mr Cullen was allegedly accountable after conducting its personal inside evaluation.

The assertion added that no apology or contact had been obtained and described the offending as “planned and premeditated” and “not the whims of a lowly drug addict”.

Defence barrister Fiachra Nicholas Treacy acknowledged throughout cross-examination that his consumer has since issued an apology, however that his mom left the household dwelling in 2022, “which caused him to fall asunder”, with him additionally quitting school throughout this time interval.

“He lost all stability and got into drugs, which caused him to run up a debt,” mentioned Mr Treacy, including that “he is now 12 months sober”.

In mitigation, the courtroom was informed that the accused was a really proficient footballer who performed at League of Ireland degree.

Mr Treacy argued that his consumer is an clever younger man who’s now gainfully employed and incomes €550 per week.

It was mentioned he’s prepared to make a contribution of €600 per 30 days to repay the injured events and put €10,000 down “to get the ball rolling”, because the accountancy agency needed to repay the overall monies misplaced.

He added that his consumer is at the moment making use of to hitch the Defence Forces and has handed the aptitude take a look at, however they’re unwilling to take him till the matter is handled.

In her judgment, Judge Sinéad Ní Chúlacháin remarked that not the entire stolen cash had been spent on cocaine, stating: “I would love a trip to Liverpool myself.”

She famous the influence the offending had on the small accountancy observe, stating it was “not Deloitte or Ernst & Young”.

Judge Ní Chúlacháin described medicine as “a scourge” and informed Mr Cullen: “You haven’t just ruined your own life.”

The choose mentioned the headline sentence was one among eight years’ imprisonment, however diminished it to 5 years after taking mitigating components into consideration, together with the early responsible plea.

“You had everything going for you and you threw it away,” she informed the accused.

Judge Ní Chúlacháin suspended the five-year sentence in its entirety on strict circumstances, together with that Mr Cullen proceed attending dependancy remedy companies and proceed repaying the injured events.

“Why should they have to pay for your cocaine?” the choose remarked.

The courtroom additionally heard from defence counsel that repayments would proceed “until fully repaid”. State solicitor Brian Robinson knowledgeable the courtroom it is going to take Mr Cullen 17 years to repay the overall quantity

Judge Ní Chúlacháin additional directed that the housebreaking prices and issues considered be marked accordingly. The choose additionally praised the investigation carried out by Det Sgt O’Sullivan.

Funded by the Court Reporting Scheme