The association, which represents 110 proprietors, said Scotland’s independent clubs are feeling the greatest pressure.

As well as the five clubs that have closed, many more are struggling to remain open, with some reporting a drop of up to 27% in revenue. Concern has also been expressed about the impact of the introduction next summer of a smoking ban in England and Wales.

Association chairman Sir Peter Fry said, “It is clear many clubs will not survive this difficult transition period, with a resulting closure of many clubs and the loss of jobs and social facilities.”

Two of the clubs that have closed are run by a Kirkcaldy company.

KE Entertainments says it was left with no option but to shut Rio Bingo in Kirkcaldy and Premier Bingo in Denny.

Operations manager Mike Lowe said today, “Within four weeks of the ban being introduced, it was apparent the business would be devastated and extreme measures would need to be taken.

“After six weeks I had identified two clubs that would need to close. I have recorded as many as 47% of players leaving a session in order to smoke.”

The Denny closure resulted in 14 people losing their jobs, but most of the employees at the Rio have opted to move to KE Entertainment’s Premier Bingo Club in Kirkcaldy.

In addition to the Premier, the company runs bingo clubs in Cowdenbeath, Perth, Alloa and Edinburgh, but Mike is confident that they will survive.

He added, “The coming months are a great concern and I do not feel we have seen the worst effects of the ban yet.

“Our other businesses have been hit quite seriously, but we are not in a position where we will have to close them as they are large enough to absorb the impact.”

The national owners of Dundee’s three bingo clubs — two by Mecca and one by Gala — refused to comment.