| ISOCON (ENGINEERING) LIMITED | Repair and installation of machinery | 1972 | Total exemption (full) |
| HUGH LOGAN PLANT & ENGINEERING SERVICES LIMITED | Fabricated metal products | 1976 | Small company accounts |
| CUTHBERTSON & LAIRD INSTRUMENTS LIMITED | Repair and installation of machinery | 1980 | Audit-exempt subsidiary |
| JAMES BELL & SONS LIMITED | Paper and paperboard | 1980 | Total exemption (full) |
| BURNS CRYSTAL GLASS LIMITED | Glass, ceramics, cement and stone | 1989 | Audit-exempt subsidiary |
| AXIS STORAGE SOLUTIONS LIMITED | Repair and installation of machinery | 1992 | Total exemption (full) |
| PRESTIGE FABRICATIONS LIMITED | Basic metals | 1994 | Total exemption (full) |
| PARKBURN PRECISION HANDLING SYSTEMS LIMITED | Machinery and equipment | 1995 | Full accounts |
| PHILIP FREEMAN MOBILE WELDERS LIMITED | Fabricated metal products | 1996 | Total exemption (full) |
| GLENCAIRN CRYSTAL STUDIO LIMITED | Glass, ceramics, cement and stone | 1999 | Group accounts |
| INGERSOLL RAND INDUSTRIAL SOLUTIONS LTD | Repair and installation of machinery | 2000 | Full accounts |
| CROWN CONVERSIONS LIMITED | Ships, aircraft, rail and other transport | 2003 | Total exemption (full) |
| CONTROLMAX LIMITED | Computers, electronics and optics | 2003 | Total exemption (full) |
| ELITE FIRE PROTECTION SERVICES LIMITED | Repair and installation of machinery | 2003 | Total exemption (full) |
| PASCOE ENGINEERING LTD. | Fabricated metal products | 2004 | Small company accounts |
| RAPIER ENERGY LTD. | Coke and refined petroleum | 2007 | Total exemption (full) |
| GENERAL DOOR COMPANY LIMITED | Other manufacturing | 2007 | Total exemption (full) |
| DORATO LIMITED | Clothing | 2008 | Total exemption (full) |
| MARSHALL PACKAGING LIMITED | Paper and paperboard | 2008 | Total exemption (full) |
| AA PLASTIC SOLUTIONS LIMITED | Rubber and plastics | 2008 | Total exemption (full) |
| TEPP PLASTICS LIMITED | Rubber and plastics | 2008 | Total exemption (full) |
| STRATHCLYDE PLASTIC FABRICATORS LIMITED | Chemicals | 2009 | Total exemption (full) |