Samuel David Skewes has pleaded guilty to dishonestly obtaining a financial advantage by deception, or causing disadvantage by deception.

He appeared in Tamworth Local Court this week flanked by his solicitor and another supporter.

Magistrate Julie Soars said she could see Skewes had "no record" and it was "historic offending to do with cattle".

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"What's the value, or if I put it the fraud, or the deception?" Ms Soars asked.

"There's no specific fraud or deception," the solicitor replied, adding his client had delayed making a repayment back to the victim.

He said by delaying that repayment he "didn't have to sell" the cattle.

The solicitor said there was already a "deed of agreement between the parties".

"The total amount of the civil issue [is] approximately $100,000," he told the court, adding there was $50,000 in trust ready to be paid.

The offence occurred between August 1, 2016, and May 31, 2017 in Uralla.

It's the police case that Skewes caused deception by failing to provide full particulars of the purchase of cattle and two ATV vehicles for a farmer, and as such did dishonestly obtain a financial advantage being the deferral of liability to the victim.

Ms Soars said it was a "very old matter according to the charge date" and was "to do with cattle and some things have occurred", but it was still a "confusing case".

"The fraud involves not wanting to deliver ... bad news," she said.

"And [he] dug himself into a hole, as you would say."

"This was a family farming business," the solicitor replied, adding "the young man was trying to impress his future family".

He said there were a series of transactions and "that transaction went very wrong".

"He made it very worse for himself," the solicitor said.

The court heard the property had been returned and the accused had good prospects of rehabilitation.

"A 35-year-old relatively young man, otherwise highly regarded," the solicitor said.

Ms Soars adjourned the case to August for sentencing and "one of the questions will be objective seriousness".

Skewes was in a relationship with a person connected to the victim, and from mid-2016 began entering into agreements to source and purchase agricultural items or cattle on behalf of the victim.

A cattle mob he had intended to buy were no longer available during the drought, and the sale fell through.

According to police facts, the accused engaged in reckless deception by virtue of the fact that when he spoke to the victim about the cattle purchase he did not inform the complainant that the cattle mob were no longer available.

Skewes was first charged by New England detectives last year with eight offences.

He first fronted court in August last year and pleaded not guilty to all. The eight charges were withdrawn in February, after Skewes pleaded guilty to dishonesty.

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