[2025] EWHC 2684 (KB)

Ms Grunwald is a chartered accountant and from December 2005 until January 2007 was employed as the financial controller of the Chancellor Care Group. She provided two statements to the police on the 16^th February 2007 and one to DLA Piper. She stated that these statements gave a full account of her relevant involvement at Cawston Park.

Ms Grunwald’s statement for the purpose of this action was “to describe the manner in which the Police statements were taken”. She stated that she was surprised that she was one of the last people at the hospital to be interviewed. She said that the officer who interviewed her was a pleasant individual; but with no financial insight and it appeared that he had a list of questions and did not understand some of the questions that he was asking. Her impression was that there was “an undercurrent against Andrew” and that the officer wanted her to say that “Andrew was pulling the wool over my eyes”. Her recollection is that she had to get mildly irritated with the officer before he appeared to accept what she was saying.

The second interview concerned the drugs charging.

In his summary DS Brownsell stated:

“Sandra Grunwald who worked in the accounts department at Cawston, has described “extra care” as relating to the clinical needs of patients and is a charge for additional input by members of staff over and above the core service. She states the business was actually manned at such a level to enable this to be performed by members of staff known to patients.”

So he set out that her evidence was broadly in line with, and supportive of, the Claimants’ case.

DS Brownsell also also gave a precis of the evidence of Mr Vincent who held the post of financial controller before Ms Grunwald (July to November 2005);

“…he had experience in the private healthcare world. He has described that Chancellor Care had an operating profit margin of 47.7% for the full financial year up to September 2005…He has given the opinion that this is “obscene” and demonstrates unethical practice. He states the clinical staff resource is…(are). Also demonstrates in a graph on the consolidated management information which indicates the staffing levels were below forecast this was at a time of peak EC (Extra Care) income. Paul Vincent states that he was told by Dominic Wilson that Cawston Park had to have at least 12 or so people on extra care so as to meet budgetary requirements. There appears to be an element of corroboration to what Vincent says…”

DS Brownsell was not challenged on the accuracy of either extract from the statements of the two financial controllers (which, it bears repition, accompanied the summary).

DS Brownsell also recorded in the summary that the content of Mr Vincent’s statement had been discussed during Mr Breeze’s interviews and that;

“Breeze said that Vincent was a finance man and not a clinician.”

There were statements compiled for this action from two bankers, Mr Braithwaite and Mr Innes.