It's as economic pressures weighed on retailers and support service companies, business services group EY said on Sunday.
The spike came straight after one of the biggest falls recorded in the previous quarter, when there were 45 warnings, and is significantly ahead of the average of 62 in the third quarter, EY said.
"Summer brought more mixed fortunes for UK plc with the contrast between accelerating overseas markets and the slowing UK economy increasing," said EY's head of restructuring Alan Hudson.
"Many businesses besieged by pricing pressures before Brexit are also now feeling the brunt of rising domestic uncertainty and rising costs."
Retailer Dixons Carphone and construction and support service firm Carillion were two of the biggest companies to warn in the period.
The warnings have showed no sign of slowing in October, with park operator Merlin Entertainments, engineer GKN , workspace group IWG and another support services company, Interserve, all downgrading forecasts.
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