Tesco is budgeting for 2% like-for-like sales growth in the UK rather than its longstanding 3% to 4% estimate as the economy worsens, say analysts.

Following a meeting with Tesco management last week, Shore Capital analyst Darren Shirley said the retailer was "budgeting for a slowdown to 2% and adjusting its cost base accordingly", but had not changed its sales guidance.

"Such budgeting is a significant change and indicates the seriousness of the economic slowdown and its likely duration," he said. "It is also sensible; Tesco is aligning its costs - labour, distribution and the supply chain - for tougher times."

A Tesco spokeswoman said the predictions stemmed from comments made by Tesco finance director Andrew Higginson to the analysts, adding the retailer had not yet started its budgeting process.

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