£40 per letter?
Are you a bank in disguise. That is totally unreasonable and a punitive cost which would not be held up in court.
Just go to the small claims court website and begin proceedings
http://www.money claim.gov.uk/
You don't need a lawyer or a legal expert. Just fill out the information on the website and let them deal with it.
I would however urge you to contact Apple and escalate any complaint with them.
One of the previous posters got a refund over the phone for Apple for the locked iPad and I got a brand new unlocked iPad from a genius appointment at Apple.
I have also in ten past dealt with corporate executive relations at apple.
At the time when the original iPhone was released the screen was yellow compared to my US unlocked iPhone. I emailed
sjobs@apple.com complaining about the screen and as a result Apple sent me 4 replacement iPhones one after the other because I had the same problem. Eventually they told me that the phones were fine but gave me 1GB of MacBook RAM as a gesture of goodwill.
Apple have exceptional customer service so chase them up!