| NARVIDA LIMITED | Fabricated metal products | 1947 | Total exemption (full) |
| WILLIAM STEPHEN (BAKERS) LIMITED | Food products | 1958 | Full accounts |
| FIFE ENGINEERING COMPANY LIMITED | Rubber and plastics | 1958 | Total exemption (full) |
| BSW SAWMILLS LIMITED | Other manufacturing | 1958 | Full accounts |
| SCIENTIFIC SERVICES (PAISLEY) LIMITED | Rubber and plastics | 1963 | Total exemption (full) |
| NORMAND & THOMSON (HILLEND) LIMITED | Fabricated metal products | 1971 | Total exemption (full) |
| FARID HILLEND ENGINEERING LIMITED | Other manufacturing | 1973 | Full accounts |
| PANDA LITHO LIMITED | Paper and paperboard | 1979 | Total exemption (full) |
| VAL-U-BLINDS LTD. | Other manufacturing | 1986 | Total exemption (full) |
| ROSYTH ROYAL DOCKYARD LIMITED | Ships, aircraft, rail and other transport | 1986 | Full accounts |
| SCOTT TIMBER LIMITED | Wood products | 1987 | Full accounts |
| BSW TIMBER LIMITED | Wood products | 1988 | Group accounts |
| SUBMERTEC LIMITED | Other manufacturing | 1989 | Small company accounts |
| AXON CABLE LIMITED | Electrical equipment | 1990 | Full accounts |
| OPTOS PUBLIC LIMITED COMPANY | Computers, electronics and optics | 1992 | Full accounts |
| E.S. FLEET SUPPORT LIMITED | Fabricated metal products | 1993 | Total exemption (full) |
| SENSORIUM LIMITED | Computers, electronics and optics | 1997 | Total exemption (full) |
| KENWIL LTD. | Printing and recorded media | 1999 | Total exemption (full) |
| KDM SHOPFITTING LIMITED | Wood products | 1999 | Full accounts |
| SIPS INDUSTRIES LIMITED | Wood products | 2001 | Total exemption (full) |
| VITEC LTD | Computers, electronics and optics | 2001 | Group accounts |
| FORTH PIPE ORGANS LIMITED | Wood products | 2002 | Total exemption (full) |
| ALCHEMIA STUDIO LIMITED | Other manufacturing | 2006 | Total exemption (full) |
| TAILWIND SOLUTIONS LIMITED | Rubber and plastics | 2006 | Small company accounts |
| BABCOCK MARINE (ROSYTH) LIMITED | Ships, aircraft, rail and other transport | 2007 | Audit-exempt subsidiary |
| TUNCH FOODS LIMITED | Food products | 2008 | Total exemption (full) |
| CRAIG MORMAN CERAMICS LIMITED | Other manufacturing | 2008 | Total exemption (full) |
| JOHN YOUNG GROUP LIMITED | Other manufacturing | 2009 | Total exemption (full) |
| J LOW AGRI SERVICES LTD | Repair and installation of machinery | 2010 | Total exemption (full) |
| C R SMITH MANUFACTURING LIMITED | Rubber and plastics | 2010 | Full accounts |
| DAVID L DOUGLAS LIMITED | Furniture | 2010 | Total exemption (full) |