| HIGHLAND DISTILLERS GROUP LIMITED | Beverages | 1887 | Full accounts |
| BELL & BAIN LIMITED | Other manufacturing | 1891 | Full accounts |
| ANDREW MITCHELL & COMPANY LIMITED | Textiles | 1898 | Total exemption (full) |
| TULLIS RUSSELL PAPERMAKERS LIMITED | Paper and paperboard | 1906 | Full accounts |
| MCALPINE & COMPANY. LIMITED | Rubber and plastics | 1907 | Group accounts |
| CHARLES TENNANT & COMPANY, LIMITED | Rubber and plastics | 1913 | Full accounts |
| SHAW EUROPE LIMITED | Textiles | 1915 | Full accounts |
| NORIT (UK) LIMITED | Chemicals | 1919 | Full accounts |
| SCOBIE & JUNOR (ESTD 1919) LIMITED | Food products | 1919 | Full accounts |
| SCOTTISH DAILY RECORD AND SUNDAY MAIL LIMITED | Printing and recorded media | 1923 | Full accounts |
| WALKI LIMITED | Paper and paperboard | 1926 | Full accounts |
| WHYTE AND MACKAY LIMITED | Beverages | 1927 | Full accounts |
| EDRINGTON DISTILLERS LIMITED | Beverages | 1927 | Full accounts |
| WILLIAM ANDERSON & SONS STATIONERS, LIMITED | Printing and recorded media | 1928 | Total exemption (full) |
| EDRINGTON DISTILLERS GROUP LIMITED | Beverages | 1934 | Full accounts |
| JOHN AIRD & COMPANY LIMITED | Textiles | 1934 | Total exemption (full) |
| WILLIAM LEES & SONS LIMITED | Fabricated metal products | 1934 | Total exemption (full) |
| TRANSKEM PLANT LIMITED | Machinery and equipment | 1934 | Audit-exempt subsidiary |
| PRESTON COMPONENTS LIMITED | Other manufacturing | 1941 | Total exemption (full) |
| GAVIN WATSON LIMITED | Printing and recorded media | 1945 | Small company accounts |
| D. MCGHEE & SONS LIMITED | Food products | 1950 | Group accounts |
| J. & H.M. DICKSON LIMITED | Rubber and plastics | 1951 | Total exemption (full) |
| ARRELL ENGINEERING COMPANY LTD. (THE) | Fabricated metal products | 1952 | Total exemption (full) |
| J. THOMSON COLOUR PRINTERS LIMITED | Printing and recorded media | 1953 | Full accounts |
| DEACON BROTHERS (PRINTERS) LIMITED | Paper and paperboard | 1954 | Unaudited abridged |
| THE SCOTIA FENCING COMPANY LTD. | Other manufacturing | 1955 | Total exemption (full) |
| MODERN EYEWEAR LIMITED | Other manufacturing | 1955 | Total exemption (full) |
| BARCLAY & MATHIESON LIMITED | Fabricated metal products | 1955 | Group accounts |
| MURRAY PACKAGING LIMITED | Other manufacturing | 1956 | Unaudited abridged |
| DAY INTERNATIONAL (U.K.) LIMITED | Chemicals | 1956 | Full accounts |
| JAMES A. MARSHALL LIMITED | Paper and paperboard | 1957 | Total exemption (full) |
| CROLLA ICE CREAM COMPANY LTD. (THE) | Food products | 1958 | Total exemption (full) |
| WEIR ENGINEERING SERVICES LIMITED | Machinery and equipment | 1958 | Audit-exempt subsidiary |
| FERGUSON & MENZIES LIMITED | Coke and refined petroleum | 1959 | Total exemption (full) |
| ARCHIBALD YOUNG LIMITED | Basic metals | 1959 | Small company accounts |
| HUGH STIRLING LIMITED | Wood products | 1960 | Medium company accounts |
| R.M. EASDALE & COMPANY LIMITED | Basic metals | 1960 | Group accounts |
| GALLOWAY GROUP LTD. | Fabricated metal products | 1961 | Full accounts |
| THE EDRINGTON GROUP LIMITED | Beverages | 1961 | Group accounts |
| WALTER BLACK FOODS LIMITED | Food products | 1961 | Total exemption (full) |
| WYLIE-REDMAN (MOULDS) LIMITED | Fabricated metal products | 1962 | Small company accounts |
| RITCHIE, MACKENZIE & COMPANY LIMITED | Repair and installation of machinery | 1962 | Small company accounts |
| ATLAS CRANES UK LIMITED | Repair and installation of machinery | 1963 | Medium company accounts |
| TORBET LABORATORIES LIMITED | Pharmaceuticals | 1964 | Total exemption (full) |
| ARGUS REFRIGERATION LIMITED | Repair and installation of machinery | 1965 | Total exemption (full) |
| CLYDE FASTENERS LIMITED | Fabricated metal products | 1965 | Total exemption (full) |
| GUALA CLOSURES U.K. LIMITED | Rubber and plastics | 1966 | Full accounts |
| ENTERPRISE REALISATIONS LIMITED | Fabricated metal products | 1966 | Full accounts |
| R.M. EASDALE AND COMPANY (LEAD) LIMITED | Basic metals | 1966 | Total exemption (full) |
| TURNER AVIATION LIMITED | Repair and installation of machinery | 1967 | Full accounts |
| ROBESLEE CONCRETE COMPANY LIMITED | Other manufacturing | 1967 | Total exemption (full) |
| KESTRAL CONTROLS LIMITED | Electrical equipment | 1967 | Total exemption (full) |
| WILLIAM JOHNSTON & COMPANY LIMITED | Other manufacturing | 1967 | Total exemption (full) |
| BARDYKE CHEMICALS LIMITED | Chemicals | 1968 | Medium company accounts |
| POSSILPARK SHOTBLASTING COMPANY LIMITED | Fabricated metal products | 1968 | Total exemption (full) |
| ART PEWTER-SILVER LIMITED | Other manufacturing | 1968 | Total exemption (full) |
| EUROSCOT ENGINEERING LIMITED | Fabricated metal products | 1969 | Total exemption (full) |
| STAR REFRIGERATION LIMITED | Machinery and equipment | 1970 | Group accounts |
| LESMAC (FASTENERS) LIMITED | Fabricated metal products | 1971 | Total exemption (full) |
| MACHINE TOOL ENGINEERS (E.K.) LIMITED | Fabricated metal products | 1971 | Unaudited abridged |