Wtd hours on annual leave

update: hours were being fiddled and that particular manger has “disappeared”

now have situation of 26 week period being in place with no collective consultation been done plus turns out the hours are being adjusted by “assumed work” one boss puts in assumed work the other does not as rightly so says that he does not wish to be liable for assumptions
over the 26 week period ending in our case in 50 days from now spread sheets say average 54 work computer says (conveniently) 47 1/2 so several of us are due @ 110 hrs back on our sheets but on their sheets we owe them!!!

any advice appreciated , i have been told there is a link somewhere to vosa wtd prosecutions but for the life of me i can not find it