A judge has ordered a special fact finding hearing to decide how much a crooked bookkeeper stole from a plumbing firm and how much damage it did to the business.
Clare Hogan siphoned off money from the Exeter based firm by making illegal payments to herself through a ghost company which she invented for the purpose.
She used the cash to fund her drinking and pay credit and debit cards to pay personal bills, Exeter Crown Court has been told.
Judge Erik Salomonsen ordered a fact finding hearing without a jury to determine whether her thieving cost the jobs of staff at Radiate Plumbing, which if based at Fenny Bridges, near Broadclyst.
The hearing will also decide how much she took because she disputes the company's calculation that she took up to £38,000 over the space of a year.
The Judge adjourned sentence and set aside a half day for what is called a Newton Hearing, in which prosecution witnesses and the defendant will give evidence.
An earlier hearing was told how the owner of the business had to inject £15,000 of his own money to keep it afloat and may have contributed to him laying off five staff.
Mr Piers Norsworthy, defending, says she disputes both these facts and the Judge agreed that they would make a significant difference to the sentence she can expect to receive.
Hogan allegedly used a variety of different methods to steal a between £26,000 and £38,000 from Radiate Plumbing, and spent the company's money at shops including Sainsbury and B and Q.
Hogan, aged 31, of Chantry Meadows, Exeter, admitted fraud and her case was adjourned.
Miss Caroline Bolt, prosecuting, told the earlier hearing said Hogan's partner worked as a plumber for Radiate and she was given the job as bookkeeper by boss David Andrews, who trusted her to take care of its finances.
She said:"Mr Andrews became aware of significant discrepancies in the accounts which he found were caused by Hogan helping herself to money.
"He says the company had financial difficulties which were in part attributable to her activities and he had to lay off five members of staff and ask another to take unpaid leave.
"He also put £15,000 of his own money into the company to keep it afloat."
Miss Bolt said took £38,964.22 by claiming false expenses, misusing company debit or credit cards, and writing cheques to herself which she put into the books as being made out to CFH ltd, a reference to her initials.
