A Police officer told a court he could not be certain that cash withdrawn from an elderly man's account by his carer had been done without the man's permission.

Det. Sgt. Paul Ridley was giving evidence in the case of Gaynette Holder, of Park Lane, Pembroke, who is charged with 14 counts of theft after allegedly stealing almost $32,000 from George Welch in 2005. She denies the charges.

Mr. Welch, who was 98 years old at the time of the alleged offence, had saved more than $100,000 during his career as a marine pilot, but Crown counsel Robert Welling alleged that he was left with $20,000 six months after the carer had gained power of attorney.

She had originally been being hired to care for the elderly man, who was diagnosed with dementia.

During cross examination by Mark Daniels, who represents Holder, Det. Sgt. Ridley told Magistrates' Court that he could not know the motivation of several cash withdrawals from Mr. Welch's account or several cheques which were made to cash.

"It is very difficult to say what the money was applied to unless there is a memo attached," he said.

While some cheques were labelled with "plumbing," "painting" and "workers," others had no attached memo.

Asked if he could determine if the money was withdrawn with or without Mr. Welch's permission, Det. Sgt. Ridley said: "I know personally because of my experience with the case, but on the face of it, no I can't."

Det. Sgt. Ridley said that he had interviewed Holder in 2005 and she had given him explanations for all the withdrawals.

"She was helpful," he said. "She answered the questions. She told me there were documents in her possession, but I never saw them.

"I saw papers in her handbag, but I didn't know what they were. At the end of the interview I was expecting her to give me the papers, but she didn't"

Mr. Daniels asked Det. Sgt. Ridley if he had asked for the documents at the end of the interview, to which he responded: "On interview, no. After the interview, probably. I can't say for sure, but I'd like to say I would."

During the interview, Holder told Police that after being given power of attorney, she moved Mr. Welch to a downstairs apartment, while she and her family moved into his former apartment where they lived rent free.

Holder also said she spent money from Mr. Welch on furniture, jewellery and fish tanks, but said the purchases were all made with Mr. Welch's verbal permission.

Mr. Daniels put it to Det. Sgt. Ridley that he couldn't confirm that any of the items were purchased without Mr. Welch's permission, to which he replied: "Nor can I deny it, but you're right."

Det. Sgt. Ridley also confirmed that witnesses had told him that Mr. Welch had visited the bank with Holder.

Mr. Welling also questioned Det. Sgt. Ridley, who told the court that during the taped interview with Holder, she said Mr. Welch would often sign blank cheques.

Mr. Welling then read statements from employees from both Four Seasons Furniture and Sovereign Jewellers regarding purchases made with cheques signed by Mr. Welch.

A manager for Four Seasons said $5,715 of furniture was purchased and later delivered to Mr. Welch's home, while a Sovereign Jewellers' manager said a $99 silver Citizen women's watch was also purchased by a cheque signed by Mr. Welch.

When shown a watch seized from Holder during her interview, a manager confirmed that it was the same type of watch as the one purchased.

Magistrate Graveney Bannister adjourned the trial until November 9.