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Barratt Developments has closed two of its regional offices following revelations that the company could lose £100 million this year.As part of a restructuring of its northern and southern England regions, Barratt has closed its Eastern Counties office, based in Luton, and Barratt Special Projects, based in Salford, just outside Manchester.Business at Luton will be taken over by offices in London, the East Midlands and the south, while it is thought that most of the Special Projects work will go to Manchester.Barratt described the closures as a 'consolidation of administrative resources' and said that site-based staff would remain unaffected.Up to 40 administrative staff at the two offices have lost their jobs.The closures follow the shutdown of a large London office last year, and recent revelations that the company could lose up to £100 million this year.The prediction prompted the resignation of chairman John Swanson and the reinstatement of his predecessor, Sir Lawrie Barratt, who founded the company.