| DEVANA INVESTMENTS LIMITED | Beverages | 1987 | Total exemption (full) |
| SULZER (ABERDEEN) LIMITED | Machinery and equipment | 1993 | Full accounts |
| PRIMARC ENGINEERING LIMITED | Fabricated metal products | 1994 | Total exemption (full) |
| BON ACCORD GRANITE LTD. | Glass, ceramics, cement and stone | 1997 | Total exemption (full) |
| GILMAR ENGINEERING LIMITED | Fabricated metal products | 1998 | Total exemption (full) |
| MURRAY MACHINERY LTD | Machinery and equipment | 2001 | Total exemption (full) |
| BOYD HYDRAULICS LIMITED | Repair and installation of machinery | 2001 | Total exemption (full) |
| M J ENGINEERING (SCOTLAND) LIMITED | Fabricated metal products | 2005 | Total exemption (full) |
| ADVANCED REFRIGERATION LTD. | Repair and installation of machinery | 2008 | Total exemption (full) |
| LFH FLUID CONTROL LIMITED | Machinery and equipment | 2009 | Total exemption (full) |