| GLOSSBROOK ENGINEERING LIMITED | Rubber and plastics | 1973 | Total exemption (full) |
| MASTER PATTERNS LIMITED | Wood products | 1985 | Total exemption (full) |
| UNITED CENTRAL BAKERIES LIMITED | Food products | 1989 | Audit-exempt subsidiary |
| LOTHIAN VEHICLE BODYBUILDERS LIMITED | Fabricated metal products | 1993 | Total exemption (full) |
| TRICHEM SCOTLAND LIMITED | Chemicals | 1996 | Total exemption (full) |
| THE REPLACEMENT DOOR CO (SCOTLAND) LTD. | Other manufacturing | 1997 | Total exemption (full) |
| BANNATYNE LTD. | Other manufacturing | 1999 | Total exemption (full) |
| MACCORNS LIMITED | Food products | 2001 | Unaudited abridged |
| LIHOO (UK) LIMITED | Electrical equipment | 2004 | Total exemption (full) |
| SCIPRINT LIMITED | Printing and recorded media | 2004 | Unaudited abridged |
| J B ENGINEERING LTD | Fabricated metal products | 2006 | Audit-exempt subsidiary |
| GENIUS FOODS LIMITED | Food products | 2008 | Group accounts |
| JANDS FEEDS MANUFACTURING LIMITED | Food products | 2008 | Total exemption (full) |
| GLEN MORAY DISTILLERY LIMITED | Beverages | 2008 | Full accounts |
| CRAFT WORX LTD | Other manufacturing | 2010 | Total exemption (full) |