False accounting?

Having written to HFC Bank on behalf of a debtor to reclaim the “collection charge” they stated this in a letter dated 15 September 2010 ( N.B. the terms and conditions give no details whatsoever of the charges “you agree may be charged” – they just state either “reasonable costs” or “costs on an indemnity basis” – neither of which apply):

I therefore referred the matter to the Financial Ombudsman Service as a result of which the bank produced this statement, prepared by their solicitors Restons, alleging to show the “collection charge” had been credited back to the account on 6 September 2010 before the bank had stated no refund was payable. I have been advised that this retrospective credit may amount to false accounting:

And here is another similar statement with a retrospective credit for £4,962.06