Historic Environment Scotland (HES) is one of four new entrants in this year’s list of the largest charities.
The haysmacintyre / Charity Finance 100 Index tracks the largest 100 charities, ranking entrants by their average annual income over the past three years.
It is updated annually, and the newest version is published today in this month's Charity Finance magazine.
In 81st place, HES is the highest new entrant in the list. The charity commenced operations in October 2015 and is responsible for the implementation of Scotland’s ten-year environment strategy.
It also manages over 300 properties of national importance and national collections of manuscripts, drawings and photographs.
The other new entrants are Care International (in 87th place), Watch Tower Bible and Tract Society of Britain (in 90th place) and Mercy Corps Europe (in 95th place).
This year, the 15 largest charities remain in the same order as the previous year, with Nuffield Health, Cancer Research UK and the National Trust occupying the top three positions for the 15th successive year.
The minimum income needed to enter the index rose by seven per cent from £62.1m to £64.6m year-on-year, with Richmond Fellowship Scotland achieving that figure in the latest results.
The highest riser in the list is Care International UK, which jumps 54 places from position 41 in the accompanying Charity 250 Index to position 87 in the Charity 100 Index, based on three-year average income of £74.4m.
Conversely, the biggest faller is Scope, which drops 24 places from position 62 to 86.
There were four exits from the list including Motability, which was placed 47th last year, the Royal Voluntary Service, Shelter and ActionAid.
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