| JAMES KINGAN AND SONS LIMITED | Wood products | 1946 | Total exemption (full) |
| DUNDAS CHEMICAL COMPANY (MOSSPARK) LIMITED | Food products | 1958 | Medium company accounts |
| CLARK DOOR LIMITED | Other manufacturing | 1969 | Full accounts |
| WILLIAM CLARK & SON (PARKGATE) LIMITED | Machinery and equipment | 1970 | Total exemption (full) |
| PENKILN SAWMILL COMPANY LIMITED | Wood products | 1984 | Total exemption (full) |
| PLASTIC TECHNOLOGY SERVICES LIMITED | Chemicals | 1991 | Full accounts |
| ALAN YOUNG ENGINEERING LIMITED | Fabricated metal products | 1992 | Total exemption (full) |
| SOLWAY RECYCLING LIMITED | Rubber and plastics | 2000 | Total exemption (full) |
| HIDDLESTON JOINERS LIMITED | Furniture | 2001 | Total exemption (full) |
| SOUTHERN TRACTORS LIMITED | Repair and installation of machinery | 2003 | Total exemption (full) |
| DALRYMPLE SAW SERVICES LIMITED | Repair and installation of machinery | 2003 | Total exemption (full) |
| JOHN GIBSON & SONS LIMITED | Fabricated metal products | 2003 | Unaudited abridged |
| PTS (SCOTLAND) LIMITED | Rubber and plastics | 2004 | Total exemption (full) |
| CLARK TRACKS LIMITED | Machinery and equipment | 2004 | Small company accounts |
| SOUTH WEST INSULATION LIMITED | Fabricated metal products | 2004 | Unaudited abridged |
| DAVID REID LIMITED | Repair and installation of machinery | 2005 | Total exemption (full) |
| UNICORN CATERING SERVICES LIMITED | Repair and installation of machinery | 2006 | Total exemption (full) |
| MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD. | Other manufacturing | 2007 | Total exemption (full) |
| CALEDONIAN PETFOODS LIMITED | Food products | 2009 | Audit-exempt subsidiary |