| MEARNS SAWMILLS LIMITED | Wood products | 1942 | Total exemption (full) |
| ROB ROY HOMES (CRIEFF) LIMITED | Other manufacturing | 1974 | Total exemption (full) |
| TORNADO WIRE LIMITED | Fabricated metal products | 1978 | Full accounts |
| HIGHLAND SPRING LIMITED | Beverages | 1979 | Group accounts |
| R.F. & M.H.DONALDSON LIMITED | Food products | 1980 | Total exemption (full) |
| HOPE SIXTEEN (NO.87) LIMITED | Beverages | 1986 | Group accounts |
| MACFARLANE MEAT PRODUCTS LIMITED | Food products | 1990 | Total exemption (full) |
| PERTHSHIRE TIMBER COMPANY LIMITED | Wood products | 1993 | Total exemption (full) |
| TULLOCH TIMBER (NAIRN) LIMITED | Wood products | 1993 | Total exemption (full) |
| TRADE SOLUTIONS (SCOTLAND) LIMITED | Food products | 2000 | Total exemption (full) |
| CRAFT PRECISION ENGINEERING LTD. | Fabricated metal products | 2000 | Total exemption (full) |
| RKM JOINERY LTD. | Other manufacturing | 2000 | Total exemption (full) |
| COVENTRY FOR FENCING LIMITED | Wood products | 2001 | Total exemption (full) |
| WILLIAM KAY LTD. | Fabricated metal products | 2003 | Total exemption (full) |
| MACDONALD BROS. LTD. | Food products | 2003 | Total exemption (full) |
| MARGARET MORRISON LIMITED | Leather goods and footwear | 2006 | Total exemption (full) |