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The Forum's latest quarterly Referendum survey, carried out among its members, shows firms are still facing an uphill battle to make ends meet. The results showed in total 95% of businesses have seen an overall increase in their business costs. 85% of businesses reported an increase in energy costs, 88% in transport costs, 82% a rise in marketing costs, and 73% a rise in the cost of raw materials/stock. Also of concern, the report identified around 1 in 3 business owners who admitted to being unable to pass rising costs onto customers, forcing them to cut their own costs to