I love letters like this - short, to the point and it raises a smile. You can pull it apart factually  ie if he keeps growing the strawberries using the hanging baskets his costs will fall. But I still like it!

Sir, Last summer I grew some strawberries which, after the cost of the hanging baskets, plants and soil, ended up costing me exactly £2.63 per strawberry. There is a reason why we have mass producers and large retailers.

Graham Smith

London SW17

Dear Sir,

Last Mother's day my daughter brought home a dozen flowers hand picked from a traffic island on the Gloucester Ring Road each flower cost me £175. I always knew there was some benefit from my paying more than £2000 per annum Council Tax.

Yours sincerely .......