A smallholder ran a cannabis operation with such efficiency he even declared his earnings to the taxman, a judge heard on Friday.

Eric Laycock, aged 53, pretended he was growing flowers instead of cannabis plants. His only 'customer' was a drugs dealer from Manchester, who was buying £1,000 of cannabis a week.

In two years Laycock reared cannabis valued £447,857. His wife, Felicia, a manager in Cardigan's citizen's advice bureau, helped him spend it. Catherine Richards, prosecuting, told Swansea Crown Court that the operation came to an end when police armed with a search warrant called at Gwndwn, a smallholding in the village of Bridell, near Cardigan.

Laycock showed the officers a massive barn equipped with lights, air filters and fans. The 80 foot long building contained more than 500 cannabis plant and 140 plant heads drying nearby. More than 40 grammes of the drug were found in an ice cream tub and smaller quantities were in various locations.

Miss Richards detailed 'an organised and sophisticated operation' dating back to 1998. Laycock began to grow cannabis for his own use, but went into commercial dealing after developing financial difficulties. A dealer from Manchester--who, ironically, once supplied him--agreed to buy his production and in his first year Laycock netted about £13,000 and expanded the business.

Felicia Laycock's involvement was confined to using the proceeds of drug trafficking. Judith Bowler, aged 37, moved to Arwel, Church Street, Cilgerran, in 2002 and began working on the Laycocks' smallholding, assisting in the business.

The street value of the plants recovered amounted to £139,000, plus a further £105,000 for flowering heads. Police found £4,245 in cash and a further £238 in Laycock's wallet.

Laycock and Bowler admitted production of cannabis, and Miss Richards said Laycock had declared his income to the Inland Revenue. "On a self assessment basis, presumably," said Judge John Diehl. "One wonders what would have happened had the Inland Revenue carried out a spot check."

Laycock, a grandfather, was jailed for four-and-half years. His 50-year-old wife was ordered to carry out a 120 hour community punishment order. Bowler was made the subject of a similar order for 80 hours.

Judge Diehl then used new powers to seize the proceeds of the Laycocks' criminal activities. He ordered Laycock to pay £111,449 within nine months or serve an extra two years three months in jail.

Felicia Laycock must pay £1,500 within two weeks or serve 35 days. Judge Diehl told Eric Laycock, "It is clear that your were running a well organised and sophisticated operation. This was a well ordered cannabis farm.