THE number of Scottish business start-ups in the second quarter of this year was down nearly 15% on the same period of 2012, with Glasgow showing a particularly sharp fall, figures for bank account openings have signalled.

These figures, published yesterday by the Committee of Scottish Bankers and covering account openings with its member institutions by new businesses, highlight the continuing challenges facing the economy in spite of better activity readings in recent months.

The Business Gateway service, delivered by local government in Scotland, revealed in the wake of the Committee of Scottish Bankers' figures that it had provided support to 8% fewer start-ups in the second quarter than in the same period of last year.

According to the Committee of Scottish Bankers, 3143 businesses based north of the Border opened accounts with Bank of Scotland, Clydesdale Bank, Lloyds TSB Scotland or Royal Bank of Scotland during the three months to June.

This was down by 14.7% on the corresponding figure of 3684 for the second quarter of last year, but up by 5.7% on the total of 2974 in the opening three months of 2013.

The Committee of Scottish Bankers had reported in June that the number of start-ups in Scotland opening accounts with its member institutions in the first quarter was down 31.9% on the opening three months of 2012.

Its figures for the second quarter thus signal a significant slowing of the year-on-year pace of decline in business start-ups in Scotland.

Hugh Lightbody, chief officer of Business Gateway's national unit, said his operation had supported 2482 start-ups in the second quarter, compared with 2700 in the three months to June last year. Mr Lightbody noted Business Gateway had supported 2541 start-ups in the first quarter of this year.

He said: "We are only 8% down compared with what we were doing last year, which is a better picture than the clearing banks' (figures)."

And he believes the situation is improving.

Mr Lightbody said he was seeing a "positive upward trend both in terms of start-ups and in terms of existing businesses" being supported by Business Gateway.

The Committee of Scottish Bankers' figures show that 297 start-ups in the Glasgow City Council area opened accounts with its member banks in the second quarter, down from 468 in the same period of 2012. In the City of Edinburgh Council area, the number of start-ups in the second quarter totalled 339, down from 380 in the same period of 2012, on the basis of bank account openings.

But the Aberdeen City Council area saw a rise in start-ups opening accounts with the Committee of Scottish Bankers' members, to 192 in the second quarter from 172 in the same period of last year. The economy in and around Aberdeen has enjoyed relatively good times amid the downturn, boosted by the buoyancy of the oil and gas sector.

Colin Borland, head of external affairs in Scotland for the Federation of Small Businesses, said of the Committee of Scottish Bankers' figures: "They are one measure of business start-up activity. There are other measures which point to an increase in entrepreneurial activity in Scotland."

In June, the latest Scottish Global Entrepreneurship Monitor, compiled by Professor Jonathan Levie at the University of Strathclyde, showed that, for the first time in its 12-year history, the estimate for total early-stage entrepreneurial activity north of the Border matched the average for 20 innovation-driven economies.