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Home Press Releases

Legacy lease structures could put retailers at risk, says leading accountants Price Bailey

Cision PR Newswire by Cision PR Newswire
June 18, 2026
in Press Releases
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LONDON, June 18, 2026 /PRNewswire/ — The legal dispute between London’s Brent Cross shopping centre and John Lewis, could lead to increased rental fees for retailers, says leading accountancy firm Price Bailey. The case is centred around the conditions of ‘turnover rent’, where retailers pay a base rent to landlords, alongside an additional amount linked to their in-store performance. Historically, click-and-collect transactions were exempt from this calculation, but this is now being disputed.

Accountancy firm Price Bailey notes that, should proceedings rule in favour of incorporating click and collect orders into turnover rent calculations, retail businesses may face increasing financial pressure if they have not factored this increase into their costs.

Commenting on the case, Adam Norman, Audit Partner and retail specialist at Price Bailey, says: “There has been a fundamental shift towards omni-channel retail, yet many historic leasing structures are outdated and lack clarity on how different sales channels should be treated. For retailers already operating in a challenging environment, this case is likely to increase uncertainty and anxiety. Businesses should review their lease terms now, particularly when entering new agreements, to ensure they fully understand their exposure.”

Stella Athanasiadou, another Audit Partner and retail specialist at Price Bailey, adds: “I would also urge retailers to take the time to analyse their data and understand how their income flows, where they’re allocating each sale and what drives the sale. This information would be key should they be subject to a dispute, so it’s worth having that data prepared.”

With rising energy prices, employment costs and already elevated rents, even small additional uplifts are adding to the now substantial financial burden facing the retail sector. According to Price Bailey, more retailers are facing financial difficulty than last year. Data obtained by Price Bailey through MarketIQ shows that over 79,000 (79,458) UK retail companies now have negative net assets on their balance sheet, meaning they are “technically insolvent”. Of those, 52% are in the Maximum Delphi Risk category, which puts them at imminent risk of closure, which is up 19% from last year.

Stella Athanasiadou adds: “While the impact of a ruling in favour of London’s Brent Cross shopping centre may appear modest at an individual store level, the cumulative effect could be significant, especially for those businesses with multiple sites and who are already incurring substantial costs for digital infrastructure.”

Retail businesses concerned about their structures or seeking support with financial planning and resilience are encouraged to contact Price Bailey’s retail team.

Cision View original content:https://www.prnewswire.co.uk/news-releases/legacy-lease-structures-could-put-retailers-at-risk-says-leading-accountants-price-bailey-302804209.html

Cision PR Newswire

Cision PR Newswire

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