| J. HEWIT & SONS LIMITED | Leather goods and footwear | 1931 | Total exemption (full) |
| JAMES WALKER (LEITH) LIMITED | Wood products | 1949 | Group accounts |
| DEANS ENGINEERING (LIVINGSTON) LIMITED | Fabricated metal products | 1982 | Full accounts |
| SHIN-ETSU HANDOTAI EUROPE LIMITED | Computers, electronics and optics | 1984 | Full accounts |
| FERRY MARINE LIMITED | Repair and installation of machinery | 1985 | Total exemption (full) |
| TRANSCAL LIMITED | Other manufacturing | 1986 | Full accounts |
| EMPTEEZY LIMITED | Machinery and equipment | 1986 | Full accounts |
| PUMPMASTERS LIMITED | Repair and installation of machinery | 1986 | Total exemption (full) |
| FLEXIBLE SURFACE TECHNOLOGY LTD. | Fabricated metal products | 1990 | Small company accounts |
| DUNDAS ESTATES & DEVELOPMENT CO. LIMITED | Other manufacturing | 1991 | Full accounts |
| LIFT CONTROL LTD. | Repair and installation of machinery | 1994 | Audit-exempt subsidiary |
| SCOT-SIGNS LIMITED | Fabricated metal products | 1997 | Total exemption (full) |
| OZONE GLIDERS LTD. | Other manufacturing | 1998 | Total exemption (full) |
| KURITA UK LTD | Chemicals | 2000 | Small company accounts |
| CLICK NETHERFIELD LIMITED | Other manufacturing | 2000 | Small company accounts |
| WALKER TIMBER ENGINEERING LIMITED | Wood products | 2001 | Full accounts |
| OZONE KITES LTD. | Other manufacturing | 2001 | Total exemption (full) |
| LIVINGSTON PRECISION (ENGINEERING) LIMITED | Fabricated metal products | 2001 | Full accounts |
| HYALTECH LTD. | Other manufacturing | 2001 | Full accounts |
| C.B TECHNOLOGY LTD. | Electrical equipment | 2002 | Full accounts |
| ROMOLD LIMITED | Rubber and plastics | 2002 | Small company accounts |
| TOUCH BIONICS LIMITED | Other manufacturing | 2002 | Full accounts |
| LOTHIAN SUPPLY COMPANY LIMITED | Chemicals | 2002 | Total exemption (full) |
| MEMSSTAR LIMITED | Machinery and equipment | 2002 | Small company accounts |
| ALMOND ENGINEERING LIMITED | Other manufacturing | 2002 | Total exemption (full) |
| ALTER TECHNOLOGY TUV NORD UK LIMITED | Computers, electronics and optics | 2003 | Unaudited abridged |
| DESIGN LED PRODUCTS LIMITED | Electrical equipment | 2003 | Full accounts |
| ELECTROMECH INDUSTRIAL LIMITED | Repair and installation of machinery | 2006 | Total exemption (full) |
| OZONE KITESURF LIMITED | Other manufacturing | 2006 | Total exemption (full) |
| OZONE POWER LIMITED | Other manufacturing | 2006 | Total exemption (full) |
| BAWBAGS LIMITED | Clothing | 2007 | Total exemption (full) |
| WORKFLO SOLUTIONS (SCOTLAND) LIMITED | Repair and installation of machinery | 2007 | Total exemption (full) |
| CLEAN BURNER SYSTEMS LIMITED | Fabricated metal products | 2007 | Total exemption (full) |
| NDI RECOGNITION SYSTEMS LIMITED | Machinery and equipment | 2008 | Small company accounts |
| AD METAL FABRICATIONS (LIVINGSTON) LTD | Basic metals | 2009 | Total exemption (full) |
| EMF MANUFACTURING LIMITED | Fabricated metal products | 2009 | Unaudited abridged |
| FULL CIRCLE WIND SERVICES UK LTD | Repair and installation of machinery | 2010 | Full accounts |