A business control manager who developed a gambling habit has been given a two-year suspended sentence for defrauding his company in 2003.

Timothy Elliot (40), originally from Portsmouth in England, with an address at Griffeen Glen, Lucan, Co Dublin, pleaded guilty at Dublin Circuit Criminal Court to two counts of false accountancy amounting to over €21,000, on dates between April and June 2003.

Elliot was employed by Johnson Controls in England before being transferred to the Ballycoolin Industrial Estate branch at Blanchardstown, Dublin, as business control manager.

Garda Peter Cooney said Elliot developed a serious gambling problem, leaving him in debt after he came to the Republic.

He created four false suppliers and, using his own bank details, had invoiced Johnson Controls on four separate occasions. He changed the account numbers after the transactions had been completed to match the details of the fictitious suppliers.

Garda Cooney said gardaí searched Elliot's home on December 5th, 2003, and discovered two copies of accounts. Elliot explained how he had committed the offence and had been a "gentleman" to deal with, Garda Cooney said, adding that Elliot's co-operation had spared what could have been a long investigation.

At the time of his arrest, Elliot's bank account was €800 overdrawn. He had since remortgaged his home in order to repay the company in full.

Judge Frank O'Donnell said the betrayal of trust was a serious offence but Elliot had repaid the money he defrauded and had co-operated fully with gardaí.