BHS is seeking rent reductions on half of its stores through a creditors voluntary arrangement (CVA) as it bids for a turnaround.

The embattled department store group has divided its stores into three categories for the CVA: a group of 77, which would be unaffected, 47 which would be viable if rents were reduced to “market levels” and 40 which could trade for 10 months while negotiations with landlords were conducted to reduce rents “substantially”.

Retail Week has seen a list of the 40 stores in category three that could be forced to close if landlords do not agree to slash rents.

• Ashford – County Square, 39 Tufton Walk, Ashford

• Ayr – 88a High Street, Ayr

• Barnstaple – Greenlanes Shopping Centre, Units 11/12 Barnstaple

• Birmingham – 6/9 New Street, Birmingham

• Cambridge – The Grafton Centre, Unit 29, Cambridge

• Clydebank – 24 Sylvanie Way, Clydebank

• Croydon – Whitgift Shopping Centre, 69/73 Croydon

• Dundee – Wellgate Shopping Centre, 2 Cowgate, Dundee

• East Kilbride – 11/14 The Plazam East Kilbride

• Edinburgh – 64 Princes St, Edinburgh

• Falkirk – Callender Square Centre, Falkirk

• Gloucester – 13/15 Kings Walk, Gloucester

• Gloucester – 27/39 Eastgate St, Gloucester

• Hartlepool – Middleton Grange Shopping Centre, Unit 94, Hartlepool

• High Wycombe – Octagon Centre, Unit C2, High Wycombe

• Leeds – Bond Street Centre, 28 Albion Arcade, Leeds

• Leith – Ocean Terminal, Store 2, Edinburgh

• Lisburn – Bow St Mall, Unit 14, Lisburn

• Manchester – Barton Square, Units 1/3, Block B, Manchester

• Mansfield – 32 Westgate, Mansfield

• Milton Keynes – MK1 Shopping Park, Stadium Way, Milton Keynes

• Newcastle – 72-76 Northumberland St, Newcastle upon Tyne

• Northampton – St James’ – St James’ Retail Park, Unit 5A, Northampton

• Oldham – The Spindles Shopping Centre, Store 2, Oldham

• Portsmouth – Cascades Shopping Centre, Unit 107, Portsmouth

• Rotherham – Retail World, Unit 14A, Parkgate

• Salisbury – 46/50 Old George Mall, Unit 53, Salisbury

• Sheffield – 12/16 Haymarket and 8/12 Dixon Lane, Sheffield

• Sheffield – Meadowhall, MSul12 3 The Gallery, Sheffield

• Southport – 17/23 Chapel Street, Southport

• Stevenage – The Forum, Unit 7 + Yard Area, Stevenage

• Stirling – The Thistle Shopping Centre, Unit 23, Stirling

• Stratford Upon Avon – 32/34 Bridge Street, Stratford Upon Avon

• Swindon – The Parade, Unit 34, Swindon

• Thanet – Unit A, Westwood Retail Park, Thanet

• Torquay – 90/96 Union Street, Torquay

• Warrington – Golden Square, 77 The Mall, Warrington

• Wrexham – 1 Henblas Square, Wrexham

• York – 44 Coney Street, 11/13 Feasegate, York

• York Monks – Unit 14 Monks Cross Shopping Centre, York