| NCT LEATHER LIMITED | Leather goods and footwear | 1936 | Audit-exempt subsidiary |
| TOM HANNAH (AGENCIES) LIMITED | Food products | 1946 | Full accounts |
| DAVID REEKIE & SONS LIMITED | Other manufacturing | 1946 | Total exemption (full) |
| G. PORRELLI & CO., LIMITED | Food products | 1964 | Total exemption (full) |
| AULDS DELICIOUS DESSERTS LIMITED | Food products | 1967 | Medium company accounts |
| FULLWOODHEAD DAIRY SUPPLIES LIMITED | Repair and installation of machinery | 1981 | Total exemption (full) |
| VASCUTEK LIMITED | Other manufacturing | 1982 | Full accounts |
| WHITE HOUSE PRODUCTS LTD | Machinery and equipment | 1984 | Small company accounts |
| A MCPHERSON (BLACKSMITHS) LIMITED | Fabricated metal products | 1984 | Total exemption (full) |
| TRODAT (UK) LIMITED | Rubber and plastics | 1990 | Small company accounts |
| AULDS BAKERIES LIMITED | Food products | 1999 | Small company accounts |
| AULDS HOLDINGS LIMITED | Food products | 1999 | Group accounts |
| WILLIAMS DOUBLE GLAZING LIMITED | Rubber and plastics | 1999 | Unaudited abridged |
| SCOTIA SOUND SERVICES LIMITED | Repair and installation of machinery | 1999 | Unaudited abridged |
| EXPRESS TIMBER PRODUCTS LIMITED | Other manufacturing | 1999 | Total exemption (full) |
| EADIE & KANAI COMPANY LIMITED | Textiles | 2002 | Unaudited abridged |
| WELLBREAD BAKERY LIMITED | Food products | 2003 | Total exemption (full) |
| IMPERIAL HEATING OILS LIMITED | Coke and refined petroleum | 2005 | Total exemption (full) |