| AXALTA COATING SYSTEMS HUTHWAITE UK LIMITED | Chemicals | 1909 | Full accounts |
| JAMES CORDINER & SON LIMITED | Wood products | 1936 | Total exemption (full) |
| AJT ENGINEERING LIMITED | Fabricated metal products | 1948 | Medium company accounts |
| WOOLLARD & HENRY LIMITED | Machinery and equipment | 1961 | Medium company accounts |
| DEEBRIDGE ELECTRICAL ENGINEERS LIMITED | Electrical equipment | 1966 | Small company accounts |
| CALEDONIAN OPTICAL LIMITED | Rubber and plastics | 1974 | Small company accounts |
| SEAFISH U.K. LIMITED | Food products | 1975 | Medium company accounts |
| HYDRASUN LIMITED | Other manufacturing | 1976 | Audit-exempt subsidiary |
| JAMES AIKEN ENGINEERING SOLUTIONS LIMITED | Fabricated metal products | 1977 | Total exemption (full) |
| CHARLES J. MARSHALL (ABERDEEN) LIMITED | Machinery and equipment | 1978 | Full accounts |
| F.I.S. CHEMICALS LIMITED | Chemicals | 1980 | Full accounts |
| PATTRICK & THOMPSONS LIMITED | Wood products | 1981 | Small company accounts |
| SCOTIA INSTRUMENTATION LIMITED | Computers, electronics and optics | 1981 | Full accounts |
| ALL TIMBERLINES LIMITED | Other manufacturing | 1982 | Unaudited abridged |
| SCHOOLHILL HYDRAULIC ENGINEERING COMPANY LIMITED | Machinery and equipment | 1982 | Total exemption (full) |
| SCOTBAKE LIMITED | Food products | 1982 | Total exemption (full) |
| GREIG ENGINEERING LIMITED | Fabricated metal products | 1982 | Full accounts |
| MULTI-COLOR CLYDEBANK SCOTLAND LIMITED | Printing and recorded media | 1982 | Full accounts |
| INNOVEX INTERNATIONAL (EUROPE) LIMITED | Fabricated metal products | 1983 | Full accounts |
| KRG INDUSTRIES LIMITED | Fabricated metal products | 1983 | Total exemption (full) |
| LABTECH SERVICES LIMITED | Other manufacturing | 1983 | Audit-exempt subsidiary |
| PONDREY LIMITED | Fabricated metal products | 1983 | Total exemption (full) |
| ROEMEX LIMITED | Chemicals | 1984 | Group accounts |
| APEX INDUSTRIAL CHEMICALS LIMITED | Chemicals | 1985 | Total exemption (full) |
| HUNTING ENERGY SERVICES LIMITED | Fabricated metal products | 1985 | Full accounts |
| MOTRALE LIMITED | Repair and installation of machinery | 1985 | Total exemption (full) |
| GRANGEMOUTH SHIP REPAIRS LIMITED | Repair and installation of machinery | 1986 | Small company accounts |
| AUBIN LIMITED | Chemicals | 1986 | Small company accounts |
| POWER JACKS LIMITED | Machinery and equipment | 1987 | Small company accounts |
| TELEPLAN FORSBERG LIMITED | Computers, electronics and optics | 1987 | Medium company accounts |
| DALES MARINE SERVICES (GREENOCK) LIMITED | Repair and installation of machinery | 1987 | Full accounts |
| MACDUFF SHELLFISH (SCOTLAND) LIMITED | Food products | 1987 | Full accounts |
| RUBBERATKINS LIMITED | Rubber and plastics | 1988 | Group accounts |
| SHERIFFMILL MOTOR COMPANY LIMITED | Repair and installation of machinery | 1988 | Total exemption (full) |
| GRECO DEVELOPMENTS LIMITED | Electrical equipment | 1988 | Total exemption (full) |
| PREMIER REFRIGERATION LIMITED | Repair and installation of machinery | 1988 | Total exemption (full) |
| J C E (EUROPE) LIMITED | Electrical equipment | 1988 | Total exemption (full) |
| NU-STYLE PRODUCTS LIMITED | Other manufacturing | 1989 | Full accounts |
| SALTIRE PRESSURE CONTROL LIMITED | Fabricated metal products | 1989 | Small company accounts |
| G S-HYDRO UK LIMITED | Repair and installation of machinery | 1989 | Full accounts |
| RWG (REPAIR & OVERHAULS) LIMITED | Machinery and equipment | 1989 | Group accounts |
| PLEXUS OCEAN SYSTEMS LIMITED | Fabricated metal products | 1989 | Full accounts |
| FRANK'S TUBULARS INTERNATIONAL LIMITED | Other manufacturing | 1989 | Full accounts |
| PROSERV UK LIMITED | Machinery and equipment | 1989 | Full accounts |
| MICRON EAGLE HYDRAULICS LIMITED | Repair and installation of machinery | 1990 | Total exemption (full) |
| ATR LIFTING SOLUTIONS LIMITED | Other manufacturing | 1990 | Audit-exempt subsidiary |
| ROLLSTUD LIMITED | Fabricated metal products | 1990 | Group accounts |
| JOSEPH ROBERTSON (ABERDEEN) LIMITED | Food products | 1990 | Group accounts |
| WHITTAKER ENGINEERING (STONEHAVEN) LIMITED | Fabricated metal products | 1991 | Full accounts |
| FIELD ENGINEERING SERVICES LIMITED | Repair and installation of machinery | 1991 | Total exemption (full) |
| STEADFAST SCOTLAND LIMITED | Fabricated metal products | 1991 | Small company accounts |
| PELAGIA (BRESSAY) LIMITED | Food products | 1991 | Small company accounts |
| SCOTGRIP INTERNATIONAL LIMITED | Other manufacturing | 1991 | Total exemption (full) |
| SURVITEC SURVIVAL CRAFT LTD | Ships, aircraft, rail and other transport | 1991 | Audit-exempt subsidiary |
| GORDON MCWILLIAM (ABERDEEN) LIMITED | Food products | 1991 | Full accounts |
| HYDRO GROUP LIMITED | Electrical equipment | 1991 | Full accounts |
| CENTRAL COMPRESSOR SERVICES LIMITED | Machinery and equipment | 1991 | Total exemption (full) |
| YARDBURY ENGINEERING & OILFIELD PRODUCTS LIMITED | Other manufacturing | 1992 | Total exemption (full) |
| REFLEX MARINE LIMITED | Other manufacturing | 1992 | Total exemption (full) |
| FEDERATED INDUSTRIES LIMITED | Basic metals | 1993 | Total exemption (full) |