| FERRING CONTROLLED THERAPEUTICS LIMITED | Other manufacturing | 1986 | Audit-exempt subsidiary |
| SOLA SHEET METAL COMPANY LIMITED | Fabricated metal products | 1986 | Total exemption (full) |
| TRI GROUP LIMITED | Fabricated metal products | 1986 | Total exemption (full) |
| GAS HEATING AND APPLIANCE SERVICES LIMITED | Repair and installation of machinery | 1986 | Total exemption (full) |
| K B REFRIGERATION LIMITED | Repair and installation of machinery | 1986 | Full accounts |
| COEVAL LIMITED | Computers, electronics and optics | 1987 | Total exemption (full) |
| STRATHCLYDE GEAR BOX SERVICES LIMITED | Motor vehicles and parts | 1987 | Unaudited abridged |
| NTCDUCTING.COM LIMITED | Rubber and plastics | 1987 | Total exemption (full) |
| PYSOCAL (HOLDINGS) LIMITED | Other manufacturing | 1987 | Total exemption (full) |
| G.E.M. LIFT SERVICES LIMITED | Repair and installation of machinery | 1988 | Total exemption (full) |
| ROOF EDGE FABRICATIONS LIMITED | Fabricated metal products | 1988 | Audit-exempt subsidiary |
| COMMUTAPORTS LIMITED | Fabricated metal products | 1988 | Total exemption (full) |
| TRIMITE SCOTLAND LIMITED | Chemicals | 1988 | Unaudited abridged |
| CAMPBELL MEYER & CO LIMITED | Beverages | 1989 | Small company accounts |
| NEWARTHILL ENGINEERS & FABRICATORS LIMITED | Fabricated metal products | 1989 | Total exemption (full) |
| ASH (U.K.) LIMITED | Repair and installation of machinery | 1989 | Total exemption (full) |
| DIRECTIONAL DATA SYSTEMS LIMITED | Computers, electronics and optics | 1989 | Total exemption (full) |
| TPL LABELS LIMITED | Printing and recorded media | 1989 | Audited abridged |
| GUALA CLOSURES UCP LIMITED | Rubber and plastics | 1989 | Full accounts |
| TRIOGEN LIMITED | Electrical equipment | 1989 | Total exemption (full) |
| WEST COAST CONTROLS LIMITED | Electrical equipment | 1989 | Total exemption (full) |
| QUADSCOT PRECISION ENGINEERS LIMITED | Fabricated metal products | 1990 | Audit-exempt subsidiary |
| TRADE FORMS (SCOTLAND) LIMITED | Printing and recorded media | 1990 | Total exemption (full) |
| MARSHALL WILSON PACKAGING LIMITED | Paper and paperboard | 1990 | Total exemption (full) |
| ARMSTRONG ROOFING COMPONENTS LIMITED | Fabricated metal products | 1990 | Total exemption (full) |
| CLYDEFORTH ENGINEERS & CONTRACTORS LIMITED | Fabricated metal products | 1991 | Unaudited abridged |
| CRAWFORD LEMAY LIMITED | Furniture | 1991 | Unaudited abridged |
| AARDEE SECURITY SHUTTERS LIMITED | Fabricated metal products | 1991 | Total exemption (full) |
| GRAND PRODUCTIONS LIMITED | Food products | 1991 | Unaudited abridged |
| SURESAFE PROTECTION LIMITED | Clothing | 1991 | Total exemption (full) |
| INCHDAIRNIE DISTILLERY LIMITED | Beverages | 1991 | Small company accounts |
| MACDUFF INTERNATIONAL (SCOTCH WHISKY) LIMITED | Beverages | 1991 | Full accounts |
| FAB-CHROME LIMITED | Fabricated metal products | 1991 | Unaudited abridged |
| CES WHISKY LIMITED | Beverages | 1991 | Group accounts |
| MACDUFF & COMPANY LIMITED | Beverages | 1991 | Small company accounts |
| COHERENT SCOTLAND LIMITED | Machinery and equipment | 1991 | Full accounts |
| ARBEE PLASTIC FABRICATION LIMITED | Rubber and plastics | 1992 | Total exemption (full) |
| OVEC SYSTEMS LIMITED | Machinery and equipment | 1992 | Total exemption (full) |
| FUTURE TECHNOLOGY DEVICES INTERNATIONAL LIMITED | Computers, electronics and optics | 1992 | Group accounts |
| SLT HANDLING SERVICES LIMITED | Repair and installation of machinery | 1992 | Total exemption (full) |
| GOLD SEAL HOLDINGS LIMITED | Fabricated metal products | 1992 | Total exemption (full) |
| FOCAL POINT MANUFACTURING COMPANY LIMITED | Furniture | 1992 | Total exemption (full) |
| BARRHEAD SANITARY WARE LIMITED | Glass, ceramics, cement and stone | 1992 | Small company accounts |
| CLYDE BERGEMANN LIMITED | Machinery and equipment | 1992 | Small company accounts |
| SCOTTOILER (SCOTLAND) LIMITED | Motor vehicles and parts | 1992 | Total exemption (full) |
| MONTGOMERY LITHO LIMITED | Printing and recorded media | 1992 | Group accounts |
| ABERDEEN DISTILLERS LIMITED | Beverages | 1993 | Total exemption (full) |
| FOAMLINE LIMITED | Rubber and plastics | 1993 | Total exemption (full) |
| FLUIDIC LIMITED | Computers, electronics and optics | 1993 | Total exemption (full) |
| EXCEL ENGINEERING SERVICES LIMITED | Repair and installation of machinery | 1993 | Unaudited abridged |
| MARSHALL BROWN (WINDOWS) LIMITED | Fabricated metal products | 1993 | Total exemption (full) |
| NORTHSIDE PRECISION TOOLING LIMITED | Fabricated metal products | 1993 | Unaudited abridged |
| FLEXTRONICS SCOTLAND LIMITED | Other manufacturing | 1993 | Small company accounts |
| MOULDED FOAMS LIMITED | Rubber and plastics | 1993 | Medium company accounts |
| YEPPOON LIMITED | Furniture | 1993 | Total exemption (full) |
| EPR SCOTLAND LIMITED | Chemicals | 1993 | Audit-exempt subsidiary |
| SMAIL ENGINEERS (GLASGOW) LIMITED | Machinery and equipment | 1994 | Unaudited abridged |
| BRIMAC HYDRAULICS LTD. | Machinery and equipment | 1994 | Total exemption (full) |
| R F X LIMITED | Computers, electronics and optics | 1994 | Total exemption (full) |
| JAMES P SIM & CO. LIMITED | Paper and paperboard | 1994 | Full accounts |