some of those customers they are 10miles or more from a main exchange, not the shed
Sure, but if they were doing the whole 40 properties then they'd stick a splitter and/or fibre aggregation node at the shed, or some other convenient location: they wouldn't run everyone back individually to the main exchange. I agree that deploying a single FTTPoD user would make no sense.
There's also been some talk of remote nodes to extend FTTP range - mentioned in second half of
this article.
Obviously, someone paid to get the copper out there in the first place. I see no reason why doing it again with fibre need be any more expensive than first time round. £150K total to cover all 40 properties sounds plausible - I've seen figures of £4K per property floated for the very rural areas.