The son of the former boss of the now-defunct JJB Sports chain has gone on trial accused of helping his father to use a forged bank statement.
Stuart Jones, of Bingley, is charged with aiding and abetting Sir David Jones in his use of a false instrument.
Miss Moore told Leeds Crown Court that Sir David, who was JJB’s executive chairman, received loans of £1.5 million each from Mike Ashley, owner of the Sports Direct chain, and Dave Whelan, the original founder of JJB Sports and owner of DW Sports.
She said events concerned in the trial happened in October 2009 and involved a forged bank statement.
Miss Moore told the jury Sir David, who previously turned around the Next stores, was appointed to the board of JJB when the company was having difficulties in 2007.
She said Sir David, who was "heavily in debt", took out the £1.5 million loan from Mr Ashley, whose company was a direct competitor of JJB, at about the same time.
On 1 May 2009, Sir David took out another loan, for the same amount, from Mr Whelan.
The court heard he did not tell the board of JJB about either of the loans, but the loan from Mr Ashley was discovered in July 2009.
Miss Moore said Sir David told the board the money from Mr Ashley was not a loan but an investment in one of his companies and JJB issued a statement to the market to that effect.
In summer 2009, JJB sold some assets to raise money, including the sale of its fitness centres to DW Sports owner Mr Whelan.
Later the same year, just before JJB was to go to the market to raise capital, the company became aware of rumours that Sir David had received money from Mr Whelan from the sale of these assets.
Miss Moore said: "Sir David Jones denied categorically in telephone calls and by email that he had ever received any money from Dave Whelan or any of Dave Whelan's family."
A newspaper claimed to have a copy of a bank statement showing the transfer of £1.5 million from the account of Mr Whelan's daughter to that of Sir David.
The board of JJB asked Sir David, who was in Spain, to provide his own copy of the statement.
Miss Moore said Sir David received an email from Stuart Jones that read:"Hi Dad, I've sent the bank statement as requested. Love Stuart."
The statement attached to the email had the correct account information and dates for May 2009 but showed the transactions from April the same year, the jury heard.
Miss Moore told the jury the statement sent to Sir David by Stuart Jones "looked absolutely perfect" and was a "super quality forgery".
She added: "When the board saw that, it looks genuine and they accepted it is genuine. They believed Sir David Jones' denials."
Stuart Jones, 40, was employed by JJB as marketing manager in 2009 and also acted as a chauffeur and aide to his father, the court heard.
Miss Moore said the defendant, who denies the charge, was "fully aware" of what was going on.
She said: "This defendant actually provided the forgery.
"The first time we have any evidence of it existing is this defendant sending it as an attachment to an email to his father.
"That email attaching the forgery was used to back-up the lies his father was telling when someone suggested he'd taken out a loan from Dave Whelan."
Miss Moore said JJB requested further bank statements but Stuart Jones, who was a signatory on his father's bank account and had access to internet banking facilities, did not provide this material.
She said: "He (Stuart) helped him. He provided the forgery electronically and then he kept the myth of the forgery going by not providing the evidence which would have undermined it."
She added: "Loyalty, even to your dad, is not a defence."
Sir David is not facing trial due to ill-health.
Miss Moore said: "You are not trying him (Sir David). It's no secret in this trial that he's too ill to be tried. He suffers, and has suffered for many years, from Parkinson's."
The trial was adjourned until tomorrow.
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