| ON SITE TYRE SERVICES (SCOTLAND) LIMITED | Repair and installation of machinery | 1994 | Total exemption (full) |
| THE HIGH STREET TRADING COMPANY LIMITED | Beverages | 1994 | Total exemption (full) |
| I.R.C. LIMITED | Repair and installation of machinery | 1994 | Total exemption (full) |
| CLANMILL LIMITED | Food products | 1994 | Unaudited abridged |
| THE DECAL COMPANY LIMITED | Other manufacturing | 1995 | Total exemption (full) |
| LIVN MANUFACTURING LIMITED | Furniture | 1995 | Total exemption (full) |
| LAPLACE CONTROL SYSTEMS LIMITED | Electrical equipment | 1995 | Total exemption (full) |
| A P JESS (PAISLEY) LTD. | Food products | 1995 | Total exemption (full) |
| ANVIL LOCKSMITHS LIMITED | Repair and installation of machinery | 1995 | Total exemption (full) |
| ERYNGIUM LIMITED | Basic metals | 1995 | Full accounts |
| DAW SIGNS AND FIT-OUTS LIMITED | Other manufacturing | 1995 | Total exemption (full) |
| HIGHLAND DISTILLERS LIMITED | Beverages | 1995 | Full accounts |
| SPECTRUM OPTICAL LTD | Computers, electronics and optics | 1995 | Total exemption (full) |
| ARGOSY MACHINERY LIMITED | Machinery and equipment | 1995 | Total exemption (full) |
| PONSSE UK LIMITED | Repair and installation of machinery | 1996 | Full accounts |
| REACTON FIRE SUPPRESSION LTD | Other manufacturing | 1996 | Total exemption (full) |
| HS (DISTILLERS) LIMITED | Beverages | 1996 | Full accounts |
| PR ELECTRONICS (UK) LIMITED | Other manufacturing | 1996 | Small company accounts |
| JBD HOLDINGS LIMITED | Fabricated metal products | 1996 | Group accounts |
| CALEY PRINT & STATIONERY LIMITED | Paper and paperboard | 1996 | Total exemption (full) |
| PARS FOODS LIMITED | Food products | 1996 | Total exemption (full) |
| BARUM AND DEWAR LIMITED | Rubber and plastics | 1996 | Audit-exempt subsidiary |
| SCOTTISH MILK PRODUCTS LIMITED | Food products | 1996 | Total exemption (full) |
| OAKENASH GROUP LIMITED | Computers, electronics and optics | 1996 | Group accounts |
| HENRY WINNING & CO LIMITED | Other manufacturing | 1996 | Small company accounts |
| ADVANCED TOOLING SERVICES LIMITED | Machinery and equipment | 1996 | Total exemption (full) |
| P.W. HALL LIMITED | Chemicals | 1996 | Full accounts |
| BLOCK, GREY AND BLOCK LIMITED | Beverages | 1997 | Unaudited abridged |
| MARPET FABRICATIONS (1997) LTD. | Fabricated metal products | 1997 | Total exemption (full) |
| TURNER POWER SYSTEMS LIMITED | Repair and installation of machinery | 1997 | Total exemption (full) |
| AYTON SMIDDY LIMITED | Fabricated metal products | 1997 | Total exemption (full) |
| KERR NELSON LIMITED | Motor vehicles and parts | 1997 | Total exemption (full) |
| ADVANCED ROLLER DOORS (E.K.) LIMITED | Repair and installation of machinery | 1997 | Total exemption (full) |
| CAPABLE PROJECTS LTD. | Fabricated metal products | 1997 | Total exemption (full) |
| CCL COMPONENTS LTD. | Computers, electronics and optics | 1997 | Full accounts |
| MITCHELL INTERNATIONAL LIMITED | Repair and installation of machinery | 1997 | Total exemption (full) |
| TECHNICAL RETAIL SERVICES LTD | Repair and installation of machinery | 1998 | Full accounts |
| GLASGOW PARTNERS LTD. | Beverages | 1998 | Unaudited abridged |
| CAMERON COMMUNICATIONS LIMITED | Repair and installation of machinery | 1998 | Unaudited abridged |
| BEEMAC CONCRETE LIMITED | Glass, ceramics, cement and stone | 1998 | Total exemption (full) |
| CUSTOMBUILT JOINERY LIMITED | Wood products | 1998 | Total exemption (full) |
| DAYSOFT LIMITED | Rubber and plastics | 1998 | Group accounts |
| AJ ENGINEERING & CONSTRUCTION SERVICES LIMITED | Fabricated metal products | 1998 | Group accounts |
| SERIOUS FACILITIES LIMITED | Printing and recorded media | 1998 | Unaudited abridged |
| ALLANSHAW ENGINEERING LIMITED | Fabricated metal products | 1998 | Total exemption (full) |
| W.H. MAINTENANCE LIMITED | Repair and installation of machinery | 1998 | Audit-exempt subsidiary |
| SPANOPTIC LIMITED | Other manufacturing | 1998 | Audit-exempt subsidiary |
| ENSIGN MOTIFS LIMITED | Clothing | 1999 | Total exemption (full) |
| CALEDONIAN PLYWOOD COMPANY LTD. | Other manufacturing | 1999 | Full accounts |
| COWIE ENGINEERING LIMITED | Other manufacturing | 1999 | Total exemption (full) |
| WORLDMARK INTERNATIONAL LIMITED | Printing and recorded media | 1999 | Full accounts |
| ST KILDA (HOLDINGS) LIMITED | Clothing | 1999 | Unaudited abridged |
| SPEYSIDE DISTILLERS COMPANY LIMITED | Beverages | 1999 | Small company accounts |
| WORLDMARK (HOLDINGS) UK LIMITED | Printing and recorded media | 1999 | Full accounts |
| WORLDMARK UK LIMITED | Printing and recorded media | 1999 | Full accounts |
| ROCKET EXHIBITIONS & EVENTS LIMITED | Other manufacturing | 1999 | Total exemption (full) |
| G.E.M.S. ENGINEERING LIMITED | Repair and installation of machinery | 1999 | Total exemption (full) |
| LOGO LABELS LTD. | Other manufacturing | 1999 | Total exemption (full) |
| SUMMIT MEDIA & PRINT LIMITED | Printing and recorded media | 2000 | Total exemption (full) |
| FABRICATION SPECIALISTS LIMITED | Fabricated metal products | 2000 | Total exemption (full) |