| IAN MACLEOD DISTILLERS LIMITED | Beverages | 1957 | Group accounts |
| A.K. STODDART LIMITED | Food products | 1959 | Full accounts |
| BROXBURN BOTTLERS LIMITED | Beverages | 1984 | Full accounts |
| LOANINGHILL FABRICATION COMPANY LIMITED | Fabricated metal products | 1986 | Total exemption (full) |
| GORDON BOW ENGINEERING LIMITED | Basic metals | 1991 | Small company accounts |
| RUSSELL LEISURE LIMITED | Other manufacturing | 1995 | Audit-exempt subsidiary |
| M.K. SITE SERVICES LIMITED | Repair and installation of machinery | 1997 | Unaudited abridged |
| RADIO TOWER ENGINEERING LIMITED | Fabricated metal products | 2000 | Total exemption (full) |
| GRAYCOLL TRUCK N TRAILER LTD. | Repair and installation of machinery | 2008 | Total exemption (full) |