The figures, revealed at the SFA's annual general meeting, include the final year of Tennent's long-standing sponsorship of the Scottish Cup. This season has seen the tournament played without a new sponsor, with the SFA subsidising the clubs £1.25 million in prize money from their own resources.

The loss of Tennent's revenue will be reflected in next year's accounts. SFA President, George Peat, admitted there is no immediate sign of securing a new backer for the 2008-09 Scottish Cup.

"Everyone in sport is having trouble with sponsorship at the moment," said Peat. "It's part of the wider economic problems in the world. It's been a real problem for us and continues to be difficult.

"Our clubs have not suffered at all this season, because we have paid them the money they would have received in any case, but obviously we are keen to find a new sponsor as soon as possible".

The SFA's turnover was up £6.2million on the previous year, with Tennent's sponsorship bringing in £6.3 million, indicating the significance of their involvement.

The other main contributor to the record figure was Scotland's remarkable Euro 2008 qualification campaign.