Networks & Entities

THE NETWORK - Entity Connections

Detailed mapping of entity connections within the network. Shows relationship types and transaction flows.

1 source files21.9 KB

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THE NETWORK

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THE PROFESSIONAL SERVICES CARTEL OPERATING IN HAWKE'S BAY, NEW ZEALAND

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This document identifies the network of lawyers, accountants, and trustees who

have systematically extracted value from multiple targets in Hawke's Bay over

four decades. This is ONE NETWORK operating ONE SCHEME against MULTIPLE VICTIMS.

The same firms appear across:

Jenssen fishing quota theft (1986-present)
Māori land/trust fraud (Papa Winikerei, Mana Ahuriri, others)
Gaming trust corruption (Infinity Foundation, pub trusts)
Medical trust extraction (PAMT, HBDHB, pharmaceutical payments)
Investment fund manipulation (Aquiline Holdings, NIT network)

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SECTION 1: LAW FIRMS

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WILLIS TOOMEY ROBINSON

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FIRM PROFILE

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Location: Napier, Hawke's Bay

Type: Law firm

Key Person: Lawrence William Willis

Wellington Link: Bell Gully

ROLE IN THE SCHEME

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Willis Toomey Robinson was the law firm that wound up Deep Sea Fisheries Ltd

in 1988 - the original Jenssen family fishing company. The same firm then

helped create the successor companies that captured the court-awarded quota.

They acted as local agents for Bell Gully (Wellington) in the Jenssen matter.

KEY PERSON: LAWRENCE WILLIAM WILLIS

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Companies on NZ Register: 113

Lawrence Willis was the lawyer who:

Represented the winding up of Deep Sea Fisheries Ltd (1988)
Became SHAREHOLDER in the successor companies:

- Sea Ventures Limited (1991) - 20% shareholding

- Jenssens Fish Supply Limited (2006)

- NZ Premium Seafoods Limited

This is a DIRECT CONFLICT OF INTEREST. The lawyer who destroyed one company

should NOT become a shareholder in the replacement company that captured

the assets. This represents breach of fiduciary duty and professional ethics.

COMPANIES WHERE LAWRENCE WILLIS APPEARS:

Sea Ventures Limited (shareholder)
Jenssens Fish Supply Limited (shareholder)
NZ Premium Seafoods Limited (shareholder)
NZ National Aquarium Limited (director)
Willis Toomey Robinson Solicitors Nominee (director)
108 other companies

TARGETS AFFECTED:

Jenssen family (fishing quota)

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LANGLEY TWIGG

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FIRM PROFILE

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Location: 66 West Quay, Ahuriri, Napier

Type: Law firm specializing in trusts and Māori land

Key Persons: Judith Langley, Peter Twigg, Kerry Twigg

Specialty: Māori land law, Post-Settlement Governance Entities (PSGEs)

ROLE IN THE SCHEME

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Langley Twigg is the primary legal vehicle for trust manipulation in Hawke's Bay.

They specialize in Māori land and trust law, giving them access to vulnerable

beneficiaries and complex asset structures.

They control Napier Independent Trustees (NIT) - a network of 90+ shell companies

used as "independent" trustees for various trusts.

KEY PERSON: PETER DESPARD TWIGG

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Companies: 80+

Peter Twigg is director of:

Napier Independent Trustees (founding director)
NIT McKay No. 1 through No. 40+ (60+ companies)
Systems 77 Limited
Breakwater Limited
Multiple other trustee companies

He controls the NIT network which was the LARGEST SHAREHOLDER in Aquiline

Holdings (19.24%).

KEY PERSON: JUDITH LANGLEY

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Address: 12 George Street, Napier (same street as Aquiline founders)

Companies: 12+

Judith Langley was:

Partner in Langley Twigg
Shareholder in Aquiline Holdings
Partner in LAS Land Holdings (L = Langley)
George Street resident (same street as Jim Scott)

MĀORI TRUST CONNECTIONS:

Mana Ahuriri Trust
Tatau Tatau Trust
Akura Lands Trust
Multiple iwi and hapū trusts
Papa Winikerei case (connected through Māori land services)

TARGETS AFFECTED:

Papa Winikerei family (Māori land)
Mana Ahuriri beneficiaries
Multiple Māori trusts
Aquiline investors ($12.5M loss)

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McKAY HILL & CO

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FIRM PROFILE

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Location: Station Street, Napier (NZ Guardian Trust Building)

Type: Law firm

Key Persons: Gerald McKay (CONVICTED), Richard Hill (struck off), Anne McAllister

Founded: 1985 (one year before QMS)

ROLE IN THE SCHEME

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McKay Hill is the firm where Gerald McKay operated his trust fund fraud scheme.

Anne McAllister joined in 1986 - the same year as QMS implementation.

Gerald McKay was CONVICTED in 2016 of stealing from client trust accounts.

Richard Hill was struck off the roll.

This establishes a DOCUMENTED PATTERN of professional services fraud in

Hawke's Bay involving lawyers and trust funds.

KEY PERSON: GERALD McKAY (CONVICTED)

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Crime: Trust fund theft

Conviction: 2016

Amount stolen: $1.58 million+

Victims claimed: Evans family, Johnston family

Gerald McKay stole from trust funds he administered as a lawyer. This is

the same pattern seen across the network - professionals using their

position of trust to extract client assets.

KEY PERSON: ANNE McALLISTER

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Role: Account Manager

Period: 1986-2010 (24 years)

Joined: 1986 (QMS implementation year)

Anne McAllister:

Controlled the accounts at McKay Hill
Testified against McKay at trial
Was never charged despite 24 years controlling accounts
Joined the firm in 1986 - the year QMS was introduced

The timing of her joining (1986) coincides with QMS introduction and the

beginning of the Jenssen quota extraction scheme.

TIMING EVIDENCE:

1985: McKay Hill founded
1986: QMS introduced, Anne McAllister joins
1987: "Jens Ryder Jenssen" identity created
1988: Deep Sea Fisheries wound up
1991: Sea Ventures created, court case won
2016: Gerald McKay convicted

TARGETS AFFECTED:

Trust fund beneficiaries (documented)
Jenssen family (timing connection)

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BELL GULLY (WELLINGTON)

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FIRM PROFILE

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Location: Wellington

Type: Major national law firm

Role: Wellington connection for Hawke's Bay network

ROLE IN THE SCHEME

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Bell Gully provides the Wellington/national connection for the Hawke's Bay

network. They handle matters requiring capital city presence and connections

to government/regulatory bodies.

In the Jenssen case, Bell Gully acted through local agents Willis Toomey

Robinson to wind up Deep Sea Fisheries Ltd.

CONNECTION TO LOCAL AGENTS:

Willis Toomey Robinson (Napier) - local execution
Charles Ashton Limited - shell company vehicle

TARGETS AFFECTED:

Jenssen family (via Willis Toomey Robinson)

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SECTION 2: ACCOUNTING FIRMS

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OLDERSHAW & CO / GARDINER REANEY

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CRITICAL FINDING: THESE ARE THE SAME FIRM USING DIFFERENT NAMES

FIRM PROFILE

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Primary Name: Oldershaw & Co

Also Known As: Gardiner Reaney ("a division of Oldershaw")

Address 1: 36 Bridge Street, Ahuriri, Napier (Oldershaw)

Address 2: Byron & Browning Street, Napier (Gardiner Reaney)

Type: Chartered Accountants

Key Person: David Blair Oldershaw

THE TWO-NAME TRICK

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Gardiner Reaney is described in official records as "a division of Oldershaw."

They are the SAME FIRM using different names.

This creates the illusion of independence when the same accountants control

multiple sides of transactions. When you see "Gardiner Reaney" on one document

and "Oldershaw" on another, it looks like two different firms - but it's ONE.

ROLE IN THE SCHEME

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Oldershaw & Co is the accounting firm that administers virtually ALL of the

surviving Jenssen fishing entities. They control:

The books
The registered addresses
The corporate structure
The "Jens Ryder Jenssen" paper identity

KEY PERSON: DAVID BLAIR OLDERSHAW

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Companies: 35+

David Oldershaw has TRIPLE CONTROL over Aquiline Holdings:

DIRECTOR of Aquiline Holdings
SHAREHOLDER in Aquiline Holdings
ACCOUNTANT for Aquiline Holdings (via firm)

He also:

Controls PAMT (medical trust) administration
Controls all surviving Jenssen entities
Has family members (Ashley, Lindsay) as shareholders in network companies

JENSSEN COMPANIES CONTROLLED BY OLDERSHAW:

Jenssen Fish Supply (2010) Limited - at Oldershaw address
Anaura Fishing Limited - at Gardiner Reaney address
Sea Ventures Limited (1991) - at Gardiner Reaney address
Brenda Kay Fishing Limited
R E Black Limited
All "Jens Ryder Jenssen" entities

ADDRESS EVIDENCE:

36 Bridge Street, Ahuriri = Oldershaw & Co
Byron & Browning Street = Gardiner Reaney
Both addresses appear on Jenssen company records
Same firm, different addresses, different names

TARGETS AFFECTED:

Jenssen family (fishing quota - all entities)
PAMT beneficiaries (medical trust)
Aquiline investors ($12.5M loss)

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BDO NAPIER

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FIRM PROFILE

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Location: Napier

Type: Chartered Accountants (part of BDO network)

Key Person: David Pearson

ROLE IN THE SCHEME

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BDO Napier appears in connection with PAMT (Papa Aroha Māori Trust) and

the Hawke's Bay Power Consumers Trust (HBPCT).

KEY PERSON: DAVID PEARSON

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Role: BDO Partner, HBPCT Trustee

David Pearson sits on the HBPCT board while his firm provides accounting

services to connected entities.

TARGETS AFFECTED:

PAMT beneficiaries
HBPCT beneficiaries

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PRICE WATERHOUSE (WELLINGTON)

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FIRM PROFILE

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Location: Wellington

Type: Major national accounting firm

ROLE IN THE SCHEME

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Like Bell Gully for legal matters, Price Waterhouse provides the Wellington

connection for accounting matters requiring national presence.

They were accountants for Charles Ashton Limited - the shell company used

to acquire Jenssen assets.

TARGETS AFFECTED:

Jenssen family (via Charles Ashton Limited)

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SECTION 3: TRUSTEE COMPANIES

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NAPIER INDEPENDENT TRUSTEES (NIT)

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ENTITY PROFILE

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Type: Professional trustee company network

Location: 66 West Quay, Ahuriri (Langley Twigg address)

Companies: 90+

Control: Langley Twigg (Peter Twigg, Kerry Twigg)

THE SHELL COMPANY STRUCTURE

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NIT is not one company - it's a NETWORK of 90+ shell companies:

Napier Independent Trustees Limited (parent)
NIT McKay No. 1 Limited
NIT McKay No. 2 Limited
... through ...
NIT McKay No. 40+ Limited
Plus additional numbered entities

The "McKay" naming is significant - same name as convicted lawyer Gerald McKay.

ROLE IN THE SCHEME

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By creating dozens of trustee companies, the network can:

Isolate liabilities in separate shells
Create appearance of "independent" trustees
Control multiple trusts through nominally separate entities
Make tracing ownership extremely difficult

NIT was the LARGEST SHAREHOLDER in Aquiline Holdings at 19.24%.

TARGETS AFFECTED:

All trusts where NIT entities serve as trustee
Aquiline investors (via NIT shareholding)

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AQUILINE HOLDINGS LIMITED

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ENTITY PROFILE

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Company Number: 647774

Type: Investment holding company

Location: George Street, Napier

Status: COLLAPSED 2010

Loss: $12.5 million to ANZ Bank

THE CENTRAL NEXUS

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Aquiline Holdings is the CENTRAL NEXUS where all elements of the network

converge:

SHAREHOLDERS:

NIT (Langley Twigg) - 19.24% (largest)
Oldershaw family - David, Ashley, Lindsay
Jim Scott - founding director
Judith Langley - George Street neighbor
Patrick Dennehy - 1.91% (gaming fraud defendant)
Rodney Green - 1.24% (gaming fraud defendant)

DIRECTORS:

Ronald James "Jim" Scott (founder)
David Blair Oldershaw (accountant)
Graham Cowley
Others

THE GEORGE STREET CONNECTION:

Multiple key players lived on George Street, Napier:

Jim Scott (8 George Street) - Aquiline founder
Judith Langley (12 George Street) - Langley Twigg partner
Other network members

This geographic clustering reveals the SOCIAL NETWORK underlying the

professional network.

CRIMINAL CONNECTIONS:

Patrick Dennehy - shareholder, also Infinity Foundation trustee (gaming fraud)
Rodney Green - shareholder, also Infinity Foundation fraud defendant

The same people who committed gaming fraud were also investors in Aquiline.

TARGETS AFFECTED:

ANZ Bank ($12.5M loss)
All Aquiline shareholders
Connected trust beneficiaries

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SECTION 4: KEY INDIVIDUALS

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LAWRENCE WILLIAM WILLIS

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Firm: Willis Toomey Robinson

Companies: 113

Key Evidence: Shareholder in Jenssen successor companies after winding up original

Conflict: Lawyer who destroyed company then profited from replacement

Target: Jenssen family

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DAVID BLAIR OLDERSHAW

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Firm: Oldershaw & Co / Gardiner Reaney

Companies: 35+

Key Evidence: Same firm uses two names; triple control over Aquiline

Pattern: Administrator of captured assets across multiple targets

Targets: Jenssen family, PAMT, Aquiline investors

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PETER DESPARD TWIGG

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Firm: Langley Twigg

Companies: 80+

Key Evidence: Controls NIT network (90+ shells), largest Aquiline shareholder

Pattern: Trust manipulation through shell trustee companies

Targets: Multiple trusts, Aquiline investors

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JUDITH LANGLEY

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Firm: Langley Twigg

Address: 12 George Street, Napier

Key Evidence: George Street neighbor of Aquiline founders, LAS partner

Pattern: Social/geographic network underlying professional network

Targets: Māori trusts, Aquiline investors

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GERALD McKAY (CONVICTED)

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Firm: McKay Hill

Crime: Trust fund theft

Conviction: 2016

Key Evidence: Criminal conviction proves lawyers in this network steal from clients

Pattern: Trust position used for extraction

Targets: Trust fund beneficiaries

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ANNE McALLISTER

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Firm: McKay Hill

Period: 1986-2010

Key Evidence: Joined 1986 (QMS year), controlled accounts, never charged

Pattern: Possible operative - timing suggests involvement in quota scheme

Targets: Unknown (investigation ongoing)

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RONALD JAMES "JIM" SCOTT

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Role: Businessman, former Air NZ CEO

Address: 8 George Street, Napier

Companies: 56+

Key Evidence: Founded Aquiline, LAS partner, George Street resident

Pattern: Central figure connecting investment, property, social networks

Targets: Aquiline investors

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PATRICK DENNEHY (DECEASED)

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Roles: Coroner, Lawyer, Gaming Trustee

Companies: Multiple

Key Evidence: Aquiline shareholder (1.91%) AND Infinity Foundation trustee

Pattern: Professional gatekeeper involved in both investment and gaming fraud

Targets: Gaming trust beneficiaries, Aquiline investors

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RODNEY JOHN GREEN

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Companies: 74+

Key Evidence: Aquiline shareholder (1.24%) AND Infinity Foundation fraud defendant

Pattern: Direct link between criminal gaming fraud and investment elite

Targets: Gaming trust beneficiaries, Aquiline investors

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SECTION 5: CONNECTION MATRIX

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This matrix shows how the same entities appear across different targets,

proving this is ONE NETWORK operating against MULTIPLE VICTIMS:

--------------------|---------|-----------|--------|---------|----------|-----

Willis Toomey R. | ✓ | | | | |

Langley Twigg | | ✓ | | ✓ | ✓ | ✓

McKay Hill | ✓ | | | | |

Oldershaw & Co | ✓ | | | ✓ | ✓ |

Bell Gully | ✓ | | | | |

Price Waterhouse | ✓ | | | | |

BDO Napier | | | | ✓ | |

--------------------|---------|-----------|--------|---------|----------|-----

Lawrence Willis | ✓ | | | | |

David Oldershaw | ✓ | | | ✓ | ✓ |

Peter Twigg | | | | | ✓ | ✓

Gerald McKay | ✓ | | | | |

Patrick Dennehy | | | ✓ | | ✓ |

Rodney Green | | | ✓ | | ✓ |

Jim Scott | | | | | ✓ |

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SECTION 6: THE UNIFIED THEORY

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All targets connect through a SINGLE PROFESSIONAL SERVICES NETWORK:

WELLINGTON

│

┌─────────────┴─────────────┐

│ │

Bell Gully Price Waterhouse

(Lawyers) (Accountants)

│ │

└─────────────┬─────────────┘

│

LOCAL AGENTS

│

┌───────────────────────┼───────────────────────┐

│ │ │

Willis Toomey Langley Twigg Oldershaw

Robinson (66 West Quay) (36 Bridge St)

│ │ │

┌───┴───┐ ┌────┴────┐ ┌────┴────┐

│ │ │ │ │ │

Jenssen McKay NIT Māori PAMT Jenssen

Quota Trust (90+) Trusts Trust (2010)

Theft Fraud shells Fraud ($7.5M) entities

│ │ │ │ │ │

└───────┴──────────┴─────────┴─────────────┴─────────┘

│

AQUILINE HOLDINGS

(Central Nexus)

│

┌─────────────┴─────────────┐

│ │

Gaming Fraud Investment Loss

(Infinity) ($12.5M ANZ)

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END OF THE NETWORK

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