Recovering Deleted Items

A couple of items have been deleted out of our HQ database by mistake and still exist on the store databases. Transactions now show up in reports without any associated item details. I'd like to reinsate the deleted items with the same ItemLookupCodes, but this will only create new records with different ID's - and so they will not match with the records at the store. I suppose I could edit the relevant ids in the HQ Item table and HQ ItemDynamic table, so that they have ids that match with the HQID on the Store Database. Has anyone tried to do this? Are there other linked tables that ought to be corrected? How do you disable 'delete' - on our system we have tried to disable it using the security settings but it does not work? - (we are still on 1.2.0171 having not had time to rill out upgrades to all the stores)