Applications for charitable status in Scotland dropped by 10 per cent over the past year, according to the annual report of Scottish charity regulator OSCR, published yesterday.

The total number of applications dropped to 1,092 over the year, the regulator’s annual report for the year ending 31 March 2015 reveals.

Some 43 per cent of charities granted charitable status were constituted as Scottish Charitable Incorporated Organisation, the regulator said.

There was also a slight decrease in the total number of Scottish charities, with 53 charities closing their doors last year – bringing the total number from 23,827 to 23,774.

The regulator said that 2 per cent were required to resubmit “failed accounts” because they did comply with obligations, and 10 per cent of charities failed to submit accounts by the requested deadline.

Last year marked the start of a more “targeted approach” by OSCR to regulation, to ensure services delivered maximum value for money and are targeted at priority areas.

The new approach is an “attempt to ensure that public confidence in charities is maintained and reinforced”, the regulator said.

The regulator underspent on its revenue budget by £108,000 and underspent on its total annual budget by £128,000.

The highest paid employee earned between £80,000 and 85,000 – a pay rise from the previous year. The average staff member earned £28,166 over the year.

The regulator reaffirmed that its objectives for the years 2014-2017 are to “help the public have more confidence in charities”, “help trustees comply with legal duties”, “keep registration and reporting straightforward and proportionate” and continually improve the way it delivers services.