| ALEX BEGG GROUP LIMITED | Textiles | 1949 | Full accounts |
| AYRSHIRE PRECISION ENGINEERING LIMITED | Fabricated metal products | 1970 | Total exemption (full) |
| PORTLAND JANITORIAL PRODUCTS LIMITED | Chemicals | 1990 | Total exemption (full) |
| HARVEY MCLEAN LIMITED | Wood products | 1992 | Total exemption (full) |
| POLYPACKAGING LIMITED | Other manufacturing | 1994 | Total exemption (full) |
| O'NEIL GAS SERVICES LIMITED | Repair and installation of machinery | 1994 | Total exemption (full) |
| CALEDONIAN WINDOWS & CONSERVATORIES LTD. | Other manufacturing | 1997 | Unaudited abridged |
| GLENAMMER SIEVES LIMITED | Other manufacturing | 1998 | Total exemption (full) |
| MCCALLUMS FOODS LIMITED | Food products | 2000 | Total exemption (full) |
| KYLEMARK EMBROIDERY LIMITED | Other manufacturing | 2001 | Total exemption (full) |
| CONQUEST CYCLE WEAR LTD | Clothing | 2009 | Total exemption (full) |
| GORTON TRADING LIMITED | Other manufacturing | 2009 | Total exemption (small) |
| JOHN C FERGUSSON LIMITED | Food products | 2009 | Audit-exempt subsidiary |
| DYNAMO ENGINEERING LIMITED | Repair and installation of machinery | 2009 | Total exemption (full) |
| MARINE BIOPOLYMERS LTD | Chemicals | 2009 | Total exemption (full) |