| NOVAR ESTATES (1965) LTD. (THE) | Wood products | 1965 | Total exemption (full) |
| ROSS-SHIRE ENGINEERING LIMITED | Fabricated metal products | 1997 | Group accounts |
| MUNRO SAWMILLS LTD. | Wood products | 2002 | Medium company accounts |
| MORAY FIRTH BLINDS LIMITED | Other manufacturing | 2003 | Unaudited abridged |
| ROSSKEEN ENGINEERING LTD | Fabricated metal products | 2005 | Unaudited abridged |
| STRUAN APIARIES LIMITED | Food products | 2005 | Total exemption (full) |
| FETTES SAWMILL LIMITED | Other manufacturing | 2006 | Unaudited abridged |
| PRIME PUMPS LIMITED | Repair and installation of machinery | 2006 | Audit-exempt subsidiary |