WCXX

Despite a drive to cut the number of managers on "telephone number salaries", the number of senior managers at the corporation earning six-figure salaries has fallen from 248 to 245.

However Lucy Adams, the director of human resouces, has joined the executive board meaning that just two positions have been axed.

The accounts also disclose that the cost of the BBC's executive board has risen by almost 55 per cent to £4million over the past year.

Zarin Patel, the corporation's former chief financial officer, saw her pay rise by £29,000 to £366,000. A corporation spokesman said she had sacrificed a month's worth of pay in the previous two years.

Tim Davie, the Chief Executive of BBC Worldwide, saw his pay rise from £349,000 to £408,000. He was paid extra for taking the role of acting director-general.

Mr Clarkson held had a 30 per cent stake in Bedder 6, a joint commercial venture with BBC Worldwide, since 2007. Top Gear's executive produce, Andy Wilman, has a 20% stake in the company.

Bedder 6 was established when the BBC was faced a barrage of criticism over the amount of money it paid out to its star presenters and feared losing them altogether unless it found a way to match offers from rivals.

The venture has proved hugely profitable, and over the past five years has recorded revenues of £149million by selling international licensing rights and commercial deals.

However, the arrangement has proved controversial and the BBC is understood to be keen to put Mr Clarkson back on a straightforward contract.

In September, BBC Worldwide struck a deal to buy out Mr Clarkson and Mr Wilman for a combined £14.4million. A spokesman for BBC Worldwide said that "no licence fee income" had been used to pay shareholders.

A spokesman for BBC Worldwide said: "In just five years the business grew its profits five-fold (and its revenue to £149m), which would not have been possible without the involvement of the show's creative talent.

"The deal also secured the future of the Top Gear brand for the BBC and BBC Worldwide and we now benefit from 100% of its profit stream."

A source close to Mr Clarkson said his pay reflected more than his role as a presenter. "He doesn't just turn up and present, he does an awful lot behind the scenes from scripting to ideas," the source said.