How on earth do my vets justify charging £50 plus vat for call out and test, twice. Plus £120 per hour! ?
Given that their charge is £120 an hour, and it takes time and fuel to get to and from your place, then £50 for call out isn't too bad.
The £120 an hour isn't just for them - it also pays for the receptionist that books your call, the veterinary nurse, the upkeep of the surgery, the interest on the money that pays for all the drugs and equipment that are kept on the premises in case your animals need them etc.
I'm not saying I enjoy paying that sort of money, but it's only half what a solicitor charges, or a lot of other professional people, and you have the ultimate choice to use a vet or not.
At least you get tested once a year, so have the advantage of seeing the vet annually to discuss any problems you have at the ministry's expense, and to get treatment with only the hourly charge to pay.
And in 8 months time your calves should be worth considerably more than £200 or so. And realistically, even if the vet had charged only, say £20/animal with no callout, (so essentially for transport costs only) that would be most of your profit gone. So maybe you need to reassess your timings to take advantage of the free tests you already get.