| Manufacturer | Sector | Year | Accounts type |
|---|---|---|---|
| JGC ENGINEERING AND TECHNICAL SERVICES LIMITED | Fabricated metal products | 1979 | Audit-exempt subsidiary |
| CALDER ENGINEERING LTD. | Fabricated metal products | 1988 | Total exemption (full) |
| CARMEL HERBALS LIMITED | Pharmaceuticals | 1990 | Total exemption (full) |
| THURSO ELECTRICAL CONTROL SYSTEMS LIMITED | Computers, electronics and optics | 1997 | Total exemption (full) |
| REID'S BAKERY (THURSO) LIMITED | Food products | 2005 | Total exemption (full) |