According to new documents, Marks & Spencer (LON: MKS) has plans for a new wave of job cuts across the country.

The group warned last week of plans to close 100 stores but attempts to streamline and restructure the high street chain could go further.

“M&S is transforming and this is a tough but necessary decision to take to ensure our stores support the future of the business and provide the best service for our customers,” said a spokesperson for the group.

The high street chain has been through a tough time, reporting a steep fall in annual profits this year. The group also announced the closure of a distribution centre in Warrington.

Marks & Spencer is not the only retailer to have been hit by the move to online shopping together. Supermarkets Sainsbury’s and Tesco have also made moves to reduce management roles in their stores.

A total of 351 redundancies have been proposed in the documents seen by The Guardian.

“This has contributed to reducing store profitability, impacting on our ability to trade our existing stores and open future stores viably,” the documents said.