Whitbread is expected to cut more than 100 head-office jobs as a result of its sale of Costa Coffee to the Coca-Cola Company for £3.9 billion – though none of the executive committee is thought to be affected.

The Times reports the group has launched a consultation process involving almost 10% of the employees at its head office in Dunstable, Bedfordshire, with some being offered alternative jobs within the business.

A source told The Times the consultation was expected to be concluded this month.

A spokesman for Whitbread said: “The proposed changes will result in a small number of people leaving the business. However, we will create around 1,700 new jobs over the next 12 months as we open more than 40 hotels and restaurants across the UK.”