| J.W. GALLOWAY LIMITED | Food products | 1935 | Group accounts |
| SCOTBEEF LIMITED | Food products | 1963 | Full accounts |
| H & I ENGINEERING LIMITED | Fabricated metal products | 1973 | Total exemption (full) |
| AMBER PROGRAMMABLE DESIGN LIMITED | Electrical equipment | 1996 | Audit-exempt subsidiary |
| ST. JAMES SMOKEHOUSE (SCOTLAND) LIMITED | Food products | 2004 | Full accounts |
| DFS CASKETS LIMITED | Wood products | 2004 | Small company accounts |
| ANNANDALE DISTILLERY COMPANY LIMITED | Beverages | 2007 | Full accounts |
| VIVERS SCOTLAMB LIMITED | Food products | 2008 | Full accounts |
| ECO-GENICS LTD | Other manufacturing | 2009 | Small company accounts |
| COCHRAN LTD | Machinery and equipment | 2010 | Full accounts |
| COCHRAN SERVICES LTD | Repair and installation of machinery | 2010 | Full accounts |