Marks and Spencer have forecasted a closure of over 100 stores by 2022, accelerating a reorganisation that it says is "vital" for the firm's future.

Out of all the 100 stores, 21 have already been closed and M&S have now revealed the location of 14 further sites to close.

Under its plan M&S wants to move a third of its sales online, and plans to have fewer, larger clothing and homeware stores in better locations.

"Closing stores isn't easy but it is vital for the future of M&S," said Sacha Berendji, director of retail operations at the firm.

He said that where stores have already closed "encouraging" numbers of shoppers had shifted their business to nearby stores.