| Manufacturer | Sector | Year | Accounts type |
|---|---|---|---|
| PELAGIA SHETLAND LIMITED | Food products | 1985 | Full accounts |
| LERWICK ENGINEERING & FABRICATION LTD. | Fabricated metal products | 1994 | Total exemption (full) |
| ALPHA SOLWAY LIMITED | Clothing | 1997 | Full accounts |
| SANDWICK BAKING COMPANY LIMITED | Food products | 2000 | Unaudited abridged |
| A. JARMSON (SHETLAND) LTD. | Wood products | 2004 | Total exemption (full) |
| SHETLAND COMPOSITES LIMITED | Rubber and plastics | 2010 | Total exemption (full) |