Mr James explained that the one laundering charge embraced everything found in Last's bank accounts which totaled £190,357.
But it was conceded that this was not the amount of money she had stolen.
Mr James told the court: 'She said it was money she saved from a divorce in 2002. It is quite demonstrably the case this was false.
'The account, in fact, has been shown to have received funds on a pretty regular basis.
'All indications are that these are stolen funds. Probably none of it comes from her divorce settlement.'

Searches of lockers at the store where she worked in Copdock, pictured, her home and a trawl of her seven bank accounts discovered 68 Tesco gift cards and money she had stolen dating back to 2004 totaling £132,535
When asked by Judge Martyn Levett if Tesco was seeking compensation, Mr James said: 'The police financial investigator hasn't got specific instructions from Tesco, but it would be surprising if it didn't want its money back.'
Jo Eley, defending, said Last had suffered domestic abuse during her offending and was in fragile mental health.
She added that the single mum had not led a lavish lifestyle on the back of her ill-gotten gains.
Speaking about Last’s arrest in 2013, Miss Eley said: 'That is when the dishonesty reached its highest point.
'She tells me at that stage she just wanted to get caught. She says she couldn’t stop herself so she wanted someone to stop her.
'This was an addiction she could not stop.'
Last admitted three counts of theft by employee and a money laundering charge of converting criminal property and was sentenced to 28 months in prison.
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