| Manufacturer | Sector | Year | Accounts type |
|---|---|---|---|
| HIGHLAND METALS LIMITED | Fabricated metal products | 1976 | Full accounts |
| THE COMBINATION OF ROTHES DISTILLERS LIMITED | Food products | 1994 | Small company accounts |
| SPEYFRUIT LIMITED | Food products | 2000 | Unaudited abridged |
| HIGHLAND COLOUR COATERS LIMITED | Fabricated metal products | 2000 | Full accounts |
| WINTERBURN MEDIA LIMITED | Printing and recorded media | 2007 | Total exemption (full) |