Some residents face having to move to a new home

Ten others will close unless ways of keeping them open can be found quickly, the kirk has decided.

A further 17 homes will stay open, five of which will be refurbished at a total cost of �5m.

The announcement follows a review by the Church of Scotland, prompted by a shortage of money.

Rev. Jim Cowie, convener of the church's Board of Social Responsibility, said the decision had to be taken to ensure the survival of the kirk's entire social work programme

The four earmarked for closure are:

• Belmont Castle in Perthshire
  
• Devorgilla in Dumfries
  
• Duneaves in Broughty Ferry
  
• Eastwoodhill in Giffnock.

Rev. Cowie said the board would continue to work closely with local authorities over the coming weeks to try to save the other homes.

Because of consistent underfunding, we can no longer provide the level of care that each resident needs and deserves in every home Rev Cowie Church of Scotland

But he warned that if no solutions were found within the next three months, these homes will close by the end of the current financial year.

The kirk's care homes have run up a �5.7m deficit and the deadline for individual rescue plans expired on Friday afternoon.

"We have had to take some very difficult decisions today, but we have done so with the clear intention of delivering a sustainable future for our residents and staff," Rev. Cowie said.

"Because of consistent underfunding, we can no longer provide the level of care that each resident needs and deserves in every home.

"We will work with local authorities, residents and families to ensure that suitable alternative accommodation is found quickly where a home has to close."

Over the past 13 years, �49.78m of the board's reserves have been used to keep its projects going and now just �8.8m is left.

Homes at risk Achvarasdal, Thurso Auchinlee, Campbeltown Balmedie, Aberdeenshire Clashfarquhar, Stonehaven Clyde View, Helensburgh Cumnor Hall, Ayr Invereck, near Dunoon St. Margaret's, Polmont Oversteps, Dornoch Whinnieknowe, Nair

Rev. Cowie added: "If we continue to use money from our own savings to pay the difference between the cost of caring and what we receive from local authorities, we will run out of money next year.

"If we go bust then every service we offer to every age group across Scotland will be at risk."

Maureen O'Neill, director of Age Concern Scotland, said the announcement would bring relief to some but worry to others.

"There will be a great deal of uncertainty ahead for the residents and their families of the four homes earmarked for closure, and the 10 homes threatened with closure," she went on.