OK I see the issue...
The initial £135 payment is tagged to purchase #QF00199, even though the payment on the bank is 19th November, the invoice date is 30th November. The refund on the bank for £135 is dated 27th November which predates the invoice, so it's not appearing. Basically because it can't refund an invoice before the actual invoice was raised.
A quick fix is to just edit purchase #QF00199 and change it's date to 19th November to match when the payment was made. You should then have no problem tagging the refund.
Let me know if that works.