Donations are meant to be registered for every annual quarter

The Tories were late registering �49,881, the Lib Dems �27,350, UKIP �20,000 and Labour �9,100.

The Electoral Commission shows the gifts in its list of donations given from July to the end of September.

It says the money should have been registered for previous periods and will be asking the parties why they did not report the gifts earlier.

Overall, the new lists show that Labour received �3.7m in donations in the third quarter of this year, the Conservatives �2.4m and the Lib Dems �695,000.

'Disappointed'

The Electoral Commission said the parties, especially the larger ones, should by now have the procedures in place to be able to comply with the rules on reporting donations.

The commission said it "continues to be disappointed and concerned to see these late reports".

"In each of these cases the commission will be asking the party in question to explain why the donations were reported late, and will want to satisfy itself that the party has robust plans in place to address the difficulties which led to late submission this quarter."

There has been no comment from the Conservatives and Labour on the criticism.

But a Lib Dem spokesman said all the donations reported late were those given to local parties - and national donations had been on time.

"There is a vast number of voluntary treasurers in 400-500 constituency associations," said the spokesman.