This report brings together findings from a recent data collection template completed by 13 local authorities in England (termed here the cost pressures survey) and existing research evidence to explore the unit costs of providing children’s social care services. The findings from existing research are focused on the use of a bottom-up unit costing methodology to explore different parts of the children’s social care system and to identify, and account for variations, based on qualitative responses from the cost pressures survey. The focus of this report is on all children in need, including those who are looked after. The findings are also positioned within the wider evidence base covering issues related to demand and expenditure on children’s social care.