| MERRYDOWN PLC | Gloucester | 1946 | Audit-exempt subsidiary |
| SIMPSON'S BEVERAGE SUPPLY COMPANY LIMITED | Blackpool | 1948 | Medium company accounts |
| THE GLENMORANGIE COMPANY LIMITED | Edinburgh | 1948 | Full accounts |
| DIAGEO GREAT BRITAIN LIMITED | London | 1952 | Full accounts |
| GUINNESS LIMITED | London | 1952 | Small company accounts |
| BRITVIC SOFT DRINKS LIMITED | Hemel Hempstead | 1953 | Full accounts |
| ALCOHOLS LIMITED | Rugby | 1955 | Group accounts |
| THATCHERS CIDER COMPANY LIMITED | Winscombe | 1955 | Full accounts |
| J.W.LEES & CO.(BREWERS)LIMITED | Manchester | 1955 | Group accounts |
| CORNISH MEAD CO.LIMITED | Penzance | 1957 | Total exemption (full) |
| IAN MACLEOD DISTILLERS LIMITED | Broxburn | 1957 | Group accounts |
| JOHN DEWAR AND SONS LIMITED | London | 1958 | Full accounts |
| TOVALI LIMITED | Carmarthen | 1958 | Unaudited abridged |
| CONTINENTAL WINE & FOOD LIMITED | Huddersfield | 1960 | Full accounts |
| DAYLA HOLDINGS LIMITED | Aylesbury | 1961 | Group accounts |
| THE EDRINGTON GROUP LIMITED | Glasgow | 1961 | Group accounts |
| SPEYMALT WHISKY DISTRIBUTORS LIMITED | Elgin | 1962 | Full accounts |
| INVER HOUSE DISTILLERS LIMITED | Airdrie | 1964 | Full accounts |
| HOLDENS BREWERY LIMITED | Dudley | 1964 | Total exemption (full) |
| DUNCAIRN WINES LIMITED | — | 1965 | Total exemption (full) |
| BROADLAND DRINKS LIMITED | Norwich | 1965 | Full accounts |
| NORTHERN CITRUS PRODUCTS LIMITED | Poulton le Fylde | 1967 | Unaudited abridged |
| MONTROSE SCOTCH WHISKY LTD. | Chester le Street | 1973 | Unaudited abridged |
| WM. LUNDIE & COMPANY | — | 1974 | Small company accounts |
| BADGER ALES LIMITED | Dorset | 1974 | Audit-exempt subsidiary |
| BIDDENDEN VINEYARDS LIMITED | Kent | 1975 | Total exemption (full) |
| TYNEMILL LIMITED | Nottingham | 1975 | Group accounts |
| LINDISFARNE LIMITED | Northumberland | 1975 | Total exemption (full) |
| DUNVILLE & CO. LIMITED | Newtownards | 1975 | Total exemption (full) |
| J.C. & R.H. PALMER LIMITED | Bridport | 1975 | Full accounts |
| COURT GARDEN LIMITED | East Sussex | 1977 | Total exemption (full) |
| HEINEKEN UK LIMITED | Edinburgh | 1978 | Group accounts |
| HIGHLAND SPRING LIMITED | Perthshire | 1979 | Group accounts |
| DART ABBEY ENTERPRISES LIMITED | Buckfastleigh | 1979 | Group accounts |
| CORNISH SCRUMPY COMPANY LIMITED | Plymouth | 1979 | Medium company accounts |
| BATHAMS (DELPH) LIMITED | West Midlands | 1980 | Small company accounts |
| CROUCH VALE BREWERY LIMITED | Chelmsford | 1980 | Total exemption (full) |
| ENGLISH WHISKY CO. LIMITED | Norwich | 1981 | Total exemption (full) |
| LAURENCE PHILIPPE WINES LIMITED | Chelmsford | 1981 | Total exemption (full) |
| RUBICON DRINKS LIMITED | Milton Keynes | 1981 | Audit-exempt subsidiary |
| MORRISON SCOTCH WHISKY DISTILLERS LIMITED | Perth | 1982 | Total exemption (full) |
| ASTON MANOR LIMITED | Birmingham | 1983 | Group accounts |
| WOODFORDE'S NORFOLK ALES LIMITED | Norwich | 1983 | Total exemption (full) |
| THE SCOTCH MALT WHISKY SOCIETY LIMITED | Leith | 1983 | Full accounts |
| HARVIESTOUN BREWERY LIMITED | Alva | 1983 | Total exemption (full) |
| H&A PRESTIGE BOTTLING LIMITED | Rushden | 1983 | Total exemption (full) |
| BROXBURN BOTTLERS LIMITED | Broxburn | 1984 | Full accounts |
| ANTUR WAUNFAWR | Gwynedd | 1984 | Small company accounts |
| THREE CHOIRS VINEYARDS LIMITED | Gloucestershire | 1984 | Small company accounts |
| ALLSON SPARKLE LIMITED | Glenrothes | 1984 | Full accounts |
| COCA-COLA INTERNATIONAL SALES LIMITED | London | 1984 | Full accounts |
| HILDON LIMITED | Hampshire | 1984 | Total exemption (full) |
| KUL-KIS LIMITED | Belfast | 1985 | Unaudited abridged |
| MEADOWSIDE BLENDING COMPANY LIMITED | Glasgow | 1985 | Total exemption (full) |
| FIELDING DAIRIES LIMITED | Yaxley | 1985 | Total exemption (full) |
| DECANTAE MINERAL WATER LIMITED | Kempston | 1985 | Total exemption (full) |
| TOMATIN DISTILLERY COMPANY LIMITED,(THE) | — | 1985 | Full accounts |
| MOORHOUSE'S BREWERY LTD | Burnley | 1985 | Total exemption (full) |
| WELLAND VALLEY VINEYARD LTD | Market Harborough | 1985 | Total exemption (full) |
| HOPE SIXTEEN (NO.87) LIMITED | Perthshire | 1986 | Group accounts |