teacherwith2kids - do you mean school census? School level data is in the zip file so needs a bit of analysis - stats by year group is file 'Schoollevelncyear2013.csv'.
So in the census are 79 free schools, of which 8 are alternative provision or special and 71 'mainstream' schools with 10,130 FTE pupils this year. But they're in various years.
37 primaries have 3190 pupils (35 have pupils in reception FT or PT, only 1 with more than 60 pupils, 13 with less than 30 pupils)
34 secondaries have 6940 pupils (30 have Y7 pupils, only 10 with more than 100 pupils).
So difficult to calculate costs per pupil or value for money because the schools are not full. Four of those secondaries with over 100 pupils have had Ofsted inspections. One good so far, the other three require improvement.
£40m divided by 72 schools according to BBC is half a million per school not including any capital costs but much was wasted on schools that didn't open. Otherwise, overheads will be proportionately higher with lots of tiny schools unless they are managed by chains and share headteachers, etc.