Two different kinds of cylinders in relation to brakes:
(1) Wheel cylinders - that's if you have drum brakes (09 and upwards). They're the ones which press the shoes against the inner surface of the drums. If it's a 06, 08 etc Cargo, then you'll have disc brakes on the front axle and drums only on the rear axle.
(2) Master cylinders - at the "top" of the hydraulic part of the brake system. There could be one or two of these depending on the model. These cylinders have the brake fluid reservoirs mounted on them. You'll only have these on the lighter end of the CARGO range - i.e the trucks with an air over hydraulic braking system. The heavier trucks are all full air systems.
A master cylinder could be about £180 stg - usually a part exchange deal. Try Phillips Commercials or MDA Bitec for them.
You can get a seal kit to replace worn seals however new seals are often not enough because the internal surfaces of the cylinder may be pitted due to corrosion and this will allow brake fluid to by-pass the seals, even new ones.
If every cylinder had to be replaced (unlikely) it would be around £460-500stg for parts alone, I would guess.
JD, November 2011