| GRAY & ADAMS LIMITED | Motor vehicles and parts | 1970 | Full accounts |
| INTERNATIONAL FISH CANNERS (SCOTLAND) LIMITED | Food products | 1980 | Full accounts |
| DARG ENGINEERING LIMITED | Machinery and equipment | 1980 | Total exemption (full) |
| WESTWARD BF 350 LIMITED | Food products | 1986 | Total exemption (full) |
| GRAY & ADAMS (DONCASTER) LIMITED | Motor vehicles and parts | 1990 | Full accounts |
| FAITHLIE TRAWL INTERNATIONAL LIMITED | Textiles | 2002 | Total exemption (full) |
| GRAY & ADAMS GROUP LIMITED | Motor vehicles and parts | 2002 | Full accounts |
| ELECTRO FREEZE (FR) LTD. | Repair and installation of machinery | 2003 | Total exemption (full) |
| DEA ENGINEERING WORKS LIMITED | Fabricated metal products | 2003 | Total exemption (full) |
| SUMMERHOUSE DRINKS LIMITED | Food products | 2005 | Total exemption (full) |
| DLDC SERVICES (ABERDEEN) LIMITED | Other manufacturing | 2005 | Total exemption (full) |
| SACHA SEAFOODS LIMITED | Food products | 2005 | Total exemption (full) |
| R.D. DOWNIE LIMITED | Repair and installation of machinery | 2006 | Total exemption (full) |
| CEEDIX ENGINEERING LTD. | Repair and installation of machinery | 2009 | Total exemption (full) |
| GRAY & ADAMS HOLDINGS LIMITED | Motor vehicles and parts | 2009 | Group accounts |
| BILLY STRACHAN LTD. | Textiles | 2010 | Total exemption (full) |