THE general manager of a prestige car dealership started fiddling the books when he ran into financial problems.

After pocketing the £3,600 deposit from one £33,000 transaction, John Farrell then covered up by using money from the next sale, Liverpool Crown Court heard.

And the pattern of deceit then continued for 13 months until Farrell, fearing an audit would reveal his dishonesty, tried to kill himself by taking a bottle of paracetamol.

But to his amazement he awoke in his car, which he had parked at Burtonwood services. So he decided to confess to the firm's managing director.

Forty-nine-year-old Farrell, of Ash-ville Road, Birkenhead, pleaded guilty to eight offences of false accounting involving £13,000.

After hearing details of the case, Record Michael Redfern QC said he took into account Farrell's own financial disaster and the 'tragic' end of his excellent career. But his duty meant he had no alternative but to jail Farrell for nine months.

Earlier, Paul Becker, prosecuting, told the court Farrell had been responsible for all financal transactions conducted by the Jaguar House franchise at Riverside Drive, Aigburth for a number of years .

The offences began in July 1999 and continued for 13 months, involving a number of vehicles in which the payments from each went towards the debt from the previous sale.

In September last year Farrell disappeared for a few days and then contacted his MD and confessed.

Ian Harris, defending, said "He is very good at selling cars but his personal financial life is a mess."

He told the court the total involved in the offences initially seemed to be about £80,000 but on analysis the figure was vastly lower.

Farrell now works for another car dealer who has offered to keep his job open for as long as necessary.