DONALD Trump's Scottish golf courses lost more than £2 million last year, new figures have revealed.

Accounts for the businessman's resorts at the Menie Estate in Aberdeenshire and Turnberry in Ayrshire show they both made losses.

The US presidential candidate opened the Trump International Golf Links in the north east of Scotland in 2012 following a battle with environmental campaigners opposed to the construction of a course on protected sand dunes.

Mr Trump, whose representatives had initially said they would spend up to £1 billion on the development, hailed the course as the greatest in the world and pledged to create 800 jobs at the resort.

However, company accounts just published for 2014 show that it lost money for the third year in a row since Mr Trump struck the first ball at the course.

It made a loss of £1,139,513 last year compared to losses of £1.8m in 2013 and £1.7m in 2012.

The course, which is valued at £30m, increased its turnover to £2.8m during the year - a jump of £500,000 from the previous 12 months.

The business employed just 95 people during its third year of operations who were paid a total of £1.9m.

The accounts show that Turnberry, which Mr Trump's firm purchased last June, had a turnover of £13.1m but made a loss of £1.1m for 2014.

The company said the loss was down to significant investments being made in the resort by the Trump Organisation. The Turnberry hotel and its Ailsa championship course were closed last month ahead of a planned £200m refurbishment.

The papers also show that Mr Trump, 69, paid £39.5m to Dubai-based firm Leisurecorp for the course and hotel.

Despite the losses, Mr Trump's representatives remain positive about the future of his investments in Scotland.

In his director report for the Menie Estate, the businessman's son Eric Trump said: "As compared to 2013, the company has seen a dramatic improvement in its operating results.

"In fact, the directors have successfully increased turnover by 23 per cent, reduced administrative expenses by 24 per cent and improved the operating results by more than 38 per cent for the period.

"Significant investment in terms of personnel and available services continues apace with an increase in the workforce by 44 per cent and the commencement of the new clubhouse project.

"Services continue to grow, further capital investment is scheduled and another significant improvement in the results is expected."

However, he said future profits could be hurt by the "ongoing dip in the local economy and adverse weather conditions" in the area which would drive golfers away.

The planned work at Turnberry will include refurbishment of all guest rooms, suites, corridors, restaurants and public spaces and a grand ballroom with space for 500 people.

Changes are also being made to the golf course and the resort is expected to reopen in June 2016.

In his director report for Turnberry, Eric Trump said a downturn in the number of foreign tourists visiting Scotland could affect the success of the resort but said the company were well placed to deal with it.

He added: "Upon completion of the construction project it is expected that revenue will grow as the property is re-establised as an industry leading resort.

"The directors believe that the resort will return to profitability in the short to medium term."