Twee:
I understand the point you are making but to win the argument you need to represent your case much better than posted.
The single most important thing is to know your historical annual consumption in kWhrs. Then either manually calculate your annual costs or much more easily use a Consumer Focus accredited comparison website for your specific area and tariff. Then compare that with your historic and future monthly payment.
The next issue is whether SP have performed the scheduled annual recalculation or an interim recalculation. Other things for you to consider is whether your specific tariff has changed (or not). Next, you say you are now "£50 in debt" without saying whether the last readings were actual or estimated. Anyway its not "debt", its a "debit balance".
Finally be aware that SP has introduced a scheme promising money back at recalculation if the surplus is excessive.
You may or may not have a point but its impossible to tell from the information posted. I suggest you email SP asking for the calculation. When I did that I got a very clear explanation which I couldn't find fault with.