Well I guess pure breeds are slightly different to standard moggies, but all my moggies are going to friends and I am not charging anyone anything for them. I did think about working out what the kittens had cost me (food/vet checks etc) but decided I was more concerned with them going to good homes where I knew they would be well loved and cared for.

If it is a pure breed, then maybe I would consider what the kitten had actually cost me (vet checks/stud fees etc), I wouldn’t want to make money out of a friend/family member. Chances are you would get a pretty decent thank-you gift anyway.
Of course this all depends on weather they are a true friend or more of an acquaintance.