It's one of those judgements that has a fascinating story within.

I wonder at what point it all went wrong for the main character - how much was the loss adjuster (presumably coincidentally) being hired a bit of equipment he'd been told was lost the trigger for some further investigation? And what would have happened if they had handed over the bank statements?

Clearly the judge is delighted to be able to go 'gotcha!' at this pair. And some of their witnesses.