I've decided I have no sympathy for M&S, if they can no longer afford to trade in Accrington it is obviously their own fault.
Had their decision makers actually taken a walk through our town centre over the past few decades they would have seen that the only route to follow would have been diversification. No longer do we need quality products at a reasonable price when we can get complete sets of cutlery, tool kits, toffees and various other low quality items for just a pound, they would soon have realised that because of the low, low prices once we got these items home we didn't get upset when these items broke after using them the first time, we'd just chuck them in the bin and make a note to pick up another one next time in town.
Perhaps they are pulling the plug because of other factors such as rising cost of wages or the inevitable strangling increases of business tax?
Again I say, take a look around you Mr. M&S, do what the shops that have cornered the clothing market of Accrington have done, yes, that's right declare yourself a charity, No Business tax and no wages bill because you will be staffed by volunteers.
Maybe, just maybe, if you have really good accountants you could even get yourself written off as a tax loss if you continue to supply clothing and food of the quality you are doing just re-name yourself as:-
M&S Accrington's Largest Food And Clothing Bank.