Two Kent shops feature in a list of M&S stores under threat of closure.

Last week, the clothes and food retailer announced it will close 30 stores over the next five years amid declining fashion sales.

Around 45 clothing and home shops will be downsized or converted into Simply Food stores following a fall in profits.

Although M&S has not named which sites face the axe, a leaked list by retail analysts indicates which stores may be under threat of closure.

Experts at the Local Data Company said stores in Maidstone and Tunbridge Wells could be vulnerable.

Although the list has not been published by M&S and does not indicate which stores will close, the two locations are in line with analysis which shows shoppers are moving away from high streets and towards retail parks.

Kent has 21 M&S stores, including those outlets at motorway or petrol stations and its food stores.

Last week, the company revealed underlying pre-tax profits fell 18.6% to £231.3 million in the six months to October 1.

But the company announced it is opening another 200 of its smaller Simply Food outlets.

LDC director Matthew Hopkinson told the MailOnline: “There are 35 towns and cities that have more than two M&S stores either on the high street, in a shopping centre or on the edge of town in a retail park.

“If one removes the large urban centres such as London, Glasgow and other cities, there are 22 towns where one might question the need for two stores.”

Although it counts as one store, Maidstone has two M&S sites in close proximity.

Meanwhile Tunbridge Wells has three stores in the area.

An M&S spokesman said: “We are very disappointed that anyone would choose to speculate in this way.

“This list is not based on any M&S data and we have not published any locations.”