| MCCULLOCH PLANT LIMITED | Fabricated metal products | 1972 | Small company accounts |
| TPS WELDTECH LIMITED | Machinery and equipment | 1973 | Total exemption (full) |
| SCOTIA DOUBLE GLAZING LIMITED | Other manufacturing | 1983 | Full accounts |
| BRODIE ENGINEERING LIMITED | Repair and installation of machinery | 1996 | Full accounts |
| BRAEHEAD FOODS LIMITED | Food products | 1999 | Audit-exempt subsidiary |
| BROWNINGS THE BAKERS LIMITED | Food products | 2001 | Medium company accounts |
| GLENFIELD INVICTA LIMITED | Fabricated metal products | 2001 | Full accounts |
| MCCALLUM BAGPIPES LIMITED | Other manufacturing | 2002 | Total exemption (full) |
| RESCU SOLUTIONS LIMITED | Other manufacturing | 2003 | Total exemption (full) |
| ATLAS (SCOTLAND) LIMITED | Computers, electronics and optics | 2003 | Total exemption (full) |
| CORSEHOUSE COMMERCIALS LIMITED | Repair and installation of machinery | 2004 | Total exemption (full) |
| SMILLIE & CUTHBERTSON (HOLDINGS) LIMITED | Fabricated metal products | 2006 | Small company accounts |
| TANNLIN UK LIMITED | Computers, electronics and optics | 2006 | Unaudited abridged |
| FOOD SCIENCE LIMITED | Food products | 2008 | Unaudited abridged |