Rear Disc screws and fllor pan bolts

Despite the common advice not to worry about replacing the rear disc screws if they have needed drilling out I would like to replace. This car is for my nephew and I want everything to look correct. What drill size and tap is good to replace and cut new thread also matching screws.

What sizer are the underside floor pan bolts covering the pipes? Are they 14s/ I remember doing my own car and if the heads are rounded you are proverbially b......d. I will buy a tight fitting hexagonal socket. Somebody tell me before I go scrabbling in the dirt.

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