| C.C.S. ENGINEERING COMPANY LIMITED | Machinery and equipment | 1974 | Total exemption (full) |
| BOAT ELECTRICS & ELECTRONICS LIMITED | Repair and installation of machinery | 1978 | Total exemption (full) |
| UPM-KYMMENE (UK) LIMITED | Paper and paperboard | 1987 | Full accounts |
| C.V. LABELS LIMITED | Other manufacturing | 1989 | Total exemption (full) |
| GM INSTRUMENTS LIMITED | Computers, electronics and optics | 1992 | Total exemption (full) |
| FILTEC WATER SERVICES LIMITED | Repair and installation of machinery | 1995 | Total exemption (full) |
| RUA LIFE SCIENCES PLC | Other manufacturing | 1996 | Group accounts |
| KENNEDYSMITH (PRESS) LIMITED | Paper and paperboard | 1998 | Total exemption (full) |
| MILLAR CALLAGHAN ENGINEERING SERVICES LTD. | Fabricated metal products | 1999 | Total exemption (full) |
| NPI SOLUTIONS LIMITED | Machinery and equipment | 2001 | Total exemption (full) |
| OMNITOOL LIMITED | Fabricated metal products | 2005 | Total exemption (full) |
| KINGSTONE (SCO) LIMITED | Glass, ceramics, cement and stone | 2007 | Total exemption (full) |
| JOHN D DUNLOP LIMITED | Basic metals | 2008 | Audit-exempt subsidiary |