| P.& M.SERVICES(ROCHDALE)LIMITED | Computers, electronics and optics | 1965 | Total exemption (full) |
| CALREC AUDIO LIMITED | Electrical equipment | 1989 | Audit-exempt subsidiary |
| MAX CLOCK CARDS LIMITED | Printing and recorded media | 1991 | Total exemption (full) |
| FRIENDLY SOAP LIMITED | Chemicals | 1996 | Total exemption (full) |
| GEMCO UK LIMITED | Repair and installation of machinery | 1998 | Group accounts |
| GUARD TECH INDUSTRIAL SERVICES LIMITED | Fabricated metal products | 1998 | Total exemption (full) |
| DREW FORSYTH & CO LTD. | Furniture | 1998 | Total exemption (full) |
| SABRING LIMITED | Electrical equipment | 2003 | Total exemption (full) |
| LOW CARBON PRODUCTS LIMITED | Furniture | 2009 | Total exemption (full) |
| LAKEBEECH LTD. | Food products | 2009 | Total exemption (full) |
| RAM FABRICATIONS LIMITED | Fabricated metal products | 2009 | Total exemption (full) |
| HANNAH NUNN LIMITED | Other manufacturing | 2010 | Total exemption (full) |
| GUARD-TECH MACHINING SERVICES LTD | Fabricated metal products | 2010 | Total exemption (full) |