Interim results from its 2007/2008 Children's Day Care Nurseries Survey also showed that at the start of 2008, nurseries were receiving an average of just 34p more for delivering a 2.5 hour session than they did in 2007 - a rise from £7.92 to £8.26.
While this estimated 4.3 per cent rise is above the rate of inflation, fewer than a third - 30 per cent - of the nurseries surveyed said that the funding covered costs, and 9 per cent said they did not know if costs were covered or not, leaving 61.5 per cent losing money.
Laing and Buisson, which surveyed managers at 6,000 nurseries and received responses from 15 per cent of them, was set to release more findings at its annual Children's Nurseries Conference in London this week.
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