Energy supplier demonstrably lied in deadlock letter. What are the likely ramifications? - Scotland

I am currently in dispute with my energy supplier over back billing of usage from over 12 months ago. Throughout the complaints procedure they have given contradictory explanations and essentially said it’s due to an erroneous credit which was then invoiced again 10 months later (covering a period over 12 months old at that point).

Finally today I received their deadlock letter to allow me to take the case to the energy ombudsman. In it they state they have ensured correct billing going forward by replacing a faulty smart meter with communication problems to a new one on 03/01/26. This raised a red flag as there has not been any new meter installed and when I checked the actual last meter installation was performed in 03/01/25. Not a huge error in itself and could be chalked up to a typo in the letter. The issue and clear lie is that the meter installed was replacing a “dumb” meter, prior to the credit and subsequent recharge of the usage. The full statement must be a lie, as the reason given for changing the meter was to ensure proper communication as the old meter wasn’t communicating properly, and that they changed the meter after the issues from their messed up billing arose. I’ve raised this in my now submitted ombudsman case, however I’m shocked they would just lie to make it look like they have taken corrective action.

I’ve backed up the claim with energy statements and bills showing the change date, and the email string showing the contradictory claims from different handlers.

I’m just surprised a major energy supplier could be so sloppy, and not actually take care in their claims investigation. This is a very minor part of the issues but so clearly a lie it must throw the rest of their claims into question. Hopefully it supports my claim with the ombudsman but will there be any further actions? Maybe a bit extreme but does it constitute fraud?