Pricing is a bit of a mine field. We believe a target UK retail price of sub £20 per Ah, or sub 60p per Wh is fair....
Yes that is fair probably more than fair TBH, so good on you.
EF, yes, agreed VAT and duty will raise the price but this will be offset to some extent by bulk purchase. I was comparing the retail price from Hobbycity of some 5Ah packs I've just bought so yes, they come in at $2 / Ah per cell so a 37v 10ah pack works out to be $200 plus shipping and VAT or approx £180 delivered retail. Trade will of course be less than this and the BMS and case can't cost that much trade so a retail price of <£300 is IMHO about right and about what the market can just about bare... The high cost of replacement batteries is what will kill any long term interest in E-Bikes if customers are faced with the prospect of a new battery that costs 50~70% of a new bike every few years.
I agree about the dangers of Lipo but as you know on ES and in my own experience with careful voltage and charge management the early horror stories of a few years ago have largely disappeared and life cycles are well past 200.
I know you have these new Prismatic cells for sale and I'm certainly interested to see how they work out, maybe on my next battery refresh I'll drop you a PM.