| Manufacturer | Sector | Year | Accounts type |
|---|---|---|---|
| WILLIAM GRANT & SONS LIMITED | Beverages | 1991 | Full accounts |
| WILLIAM GRANT & SONS DISTILLERS LIMITED | Beverages | 1991 | Full accounts |
| BROUGHTON ALES LIMITED | Beverages | 1995 | Total exemption (full) |
| HEATCARE OIL AND GAS LIMITED | Repair and installation of machinery | 2000 | Full accounts |
| SPEY VALLEY BREWERY LIMITED | Beverages | 2007 | Total exemption (full) |