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The number of Scottish companies going bust has risen sharply, according to the official recorder of insolvencies.

The Accountant in Bankruptcy has issued data for April to June, showing a rise of 66% compared with the same quarter last year.

The total number of those being declared insolvent - either voluntarily or being forced out of business by creditors - has risen from 183 to 304.

In the financial year from April 2009, there were 861 company insolvencies.

Meanwhile 5,378 individual Scots were declared insolvent between the end of March and June.

That was an increase on the previous quarter but a 15% drop on the same time last year, which was a record high.

Bryan Jackson, an insolvency expert with accountants PKF, said: "It had been hoped that the peak in personal insolvency had stabilised at 5,000 or so per quarter but it would appear that the numbers are rising once again indicating that the after-effect of the recession is still being felt among many Scots."

He said the type of court action being used for bankruptcy suggested the rise in personal insolvency was particularly affecting more affluent households.

Mr Jackson said examples of cases he had handled had shown "staggering" levels of debt.

He said: "There are years of debts accumulated which individuals have been attempting to pay the minimum amounts against, but which have suddenly overwhelmed them.

"That we are still seeing this level of indebtedness several years into the recession indicates that we have some way to go before many people regain control of their finances."

He added: "There is also evidence that the authorities are starting to get tougher with individuals in debt."