Replace rear 700c with 26 or not

I've got a 2009 Claud Butler Urban 200 on standard Kenda 42-622 700x40c and v-block breaks.
I like the bike very much as a compromise for 50mile cycle routes and also some rocky hills / forest track.
Have thrown the bike off 200 miles of rocky, shingle, tree rooty hills. Amazingly not had a puncture (brambles + stones everywhere). However, have now snapped a spoke and slightly bent rear wheel.
It was a cheap (£200) bike. If I want to give it abuse and not break it is there any mileage in changing the rear 700c for a 26? Or would buying a better quality 700c wheel be better?
Maybe Mavic A719 or A319. Go from 24 to 36 spokes.
Wiggle are selling a Shimano Deore/Mavic A319 built with 36 DT Swiss spokes for £72.
Any advice appreciated
I like the bike very much as a compromise for 50mile cycle routes and also some rocky hills / forest track.
Have thrown the bike off 200 miles of rocky, shingle, tree rooty hills. Amazingly not had a puncture (brambles + stones everywhere). However, have now snapped a spoke and slightly bent rear wheel.
It was a cheap (£200) bike. If I want to give it abuse and not break it is there any mileage in changing the rear 700c for a 26? Or would buying a better quality 700c wheel be better?
Maybe Mavic A719 or A319. Go from 24 to 36 spokes.
Wiggle are selling a Shimano Deore/Mavic A319 built with 36 DT Swiss spokes for £72.
Any advice appreciated

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the V´s will not reach.
a lot of MTB are now going to 29" (mtb talk for 700c wheels)
yep new 36 spoke wheel would be my option.
Parktools :?:SheldonBrown
Learning new stuff each day
I'll try and fix the wheel with a new spoke and see how/if it lasts. Gives me some time to save for a 36 spoked wheel.
Discs would be nice, but not an expense I can really justify........Although I did burn the last set of blocks in < 120 miles... so maybe blocks are a false economy.