| CULLODEN FOODS LIMITED | Food products | 1977 | Full accounts |
| A & P CHAMBERS LIMITED | Computers, electronics and optics | 1986 | Total exemption (full) |
| CREO MEDICAL UK LIMITED | Computers, electronics and optics | 1990 | Small company accounts |
| LIFESCAN SCOTLAND LIMITED | Other manufacturing | 1994 | Full accounts |
| AKVA GROUP SCOTLAND LTD | Repair and installation of machinery | 1997 | Full accounts |
| HIGHLAND BLINDCRAFT | Furniture | 2000 | Small company accounts |
| ACORN SIGNS LIMITED | Other manufacturing | 2001 | Total exemption (full) |
| INVERFAB LTD. | Basic metals | 2001 | Total exemption (full) |
| CANONBURY INTERIORS LIMITED | Other manufacturing | 2002 | Total exemption (full) |
| HIGHLAND APPLIANCE SERVICES LTD. | Repair and installation of machinery | 2003 | Audit-exempt subsidiary |
| HEARACH MEMORIALS LTD | Glass, ceramics, cement and stone | 2003 | Unaudited abridged |
| D M H BLACKSMITHS LIMITED | Fabricated metal products | 2003 | Total exemption (full) |
| HIGHLAND BODYSHOP LTD | Repair and installation of machinery | 2004 | Unaudited abridged |
| RYLES HIGHLAND LIMITED | Fabricated metal products | 2006 | Unaudited abridged |
| PARASOL INTERIORS LTD | Textiles | 2006 | Total exemption (full) |
| AUTOHEAD RECON LTD | Motor vehicles and parts | 2007 | Total exemption (full) |
| BELLFIELD ENTERPRISES LIMITED | Repair and installation of machinery | 2007 | Total exemption (full) |
| COLDCURVE LIMITED | Computers, electronics and optics | 2007 | Total exemption (full) |
| ITEK SOLUTIONS LIMITED | Clothing | 2008 | Total exemption (full) |
| HIGHLAND CAMPERS LIMITED | Motor vehicles and parts | 2008 | Unaudited abridged |
| SIGNRIGHT (HIGHLAND) LIMITED | Other manufacturing | 2008 | Unaudited abridged |
| N R HOLLAND ENGINEERING LTD | Electrical equipment | 2009 | Total exemption (full) |