The number of properties offered is three times the total sold or let in the last round of sales reported by the General Trustees in May, although a small number of those put on sale last year are understood to remain under negotiation.

The Church of Scotland’s website last week had 77 properties for sale, including churches, halls, manses and plots. When the asking prices are totalled they are worth well beyond £10 million.

Monies raised from the sales, with many already under offer, are reserved for the congregations.

The landmark St Stephen’s Church in Edinburgh is said to be under offer after being put on the market for over £500,000 while the A-listed ­Plockton Church, designed by Thomas Telford, is priced at offers over £90,000.

Other examples include Inverleith Church in Edinburgh (offers over £475,000, but already under offer), the B-listed Castlemilk West Church and Hall in Glasgow (offers invited) and the single-storey C-Listed Sellafirth Church in Yell, Shetland (offers in the region of £20,000).

The Kirk is selling surplus properties where in some cases congregations have merged as it is addressing changing needs of the local communities it serves while maintaining its key tenet of providing ministry in all parishes.

Last week the latest census figures showed the number of people in ­Scotland with no religion now outstrips those in the biggest denomination, the Church of Scotland.

The properties can often offer redevelopment opportunities subject to planning consents.

One heritage expert said that while converting churches can be challenging “the potential to re-use church buildings in imaginative and creative ways is endless”.