| Name | Company Number | Date Appointed | Rating |
|---|---|---|---|
| A. FERGUSON & COMPANY, LIMITED | SC009231 | 19/11/1990 | Insolvent |
| AINSLIE & HEILBRON (DISTILLERS), LIMITED | SC001739 | 30/08/1991 | Insolvent |
| ALLOA GLASS LIMITED | SC075891 | 31/10/1991 | Insolvent |
| ATHOLL DISTILLERS LIMITED (THE) | SC030014 | 30/08/1991 | Insolvent |
| Aromtime Ltd | 02326290 | 13/04/1992 | Dissolved |
| Baird-Taylor Ltd | SC018553 | 19/11/1990 | Dissolved |
| Benmore Distilleries Ltd | 00170419 | 30/07/1993 | Dissolved |
| Black & White Leisure Wear Ltd | 00874177 | 08/11/1993 | Dissolved |
| Boord & Son Ltd | 00205175 | 22/07/1991 | Dissolved |
| Borthwick,Thos,(Glasgow) Ltd | SC012413 | 30/07/1993 | Dissolved |
| Brewtech Ltd | 01927251 | 12/07/1991 | Dissolved |
| Brown Gray (Holdings) Ltd | SC048919 | 19/04/1989 | Dissolved |
| Caledonian Pharmaceutical Holdings Ltd | SC047571 | 19/04/1989 | Dissolved |
| Cragganmore Distillery Co Ltd | SC012739 | 30/07/1993 | Dissolved |
| Craighall Bonding Co Ltd | SC028640 | 30/07/1993 | Dissolved |
| Crawford,A & A,& Associates Ltd | SC016146 | 19/11/1990 | Dissolved |
| Dailuaine-Talisker Distilleries Ltd | SC003944 | 22/07/1991 | Dissolved |
| Desmond & Duff Ltd | SC051949 | 13/04/1993 | Dissolved |
| Distillers Co (Distribution) Ltd | 00948869 | 16/04/1991 | Dissolved |
| FORBES, FARQUHARSON & COMPANY LIMITED | SC015964 | 01/11/1991 | Insolvent |
| Ferham Products Ltd | 00959573 | 13/04/1992 | Dissolved |
| G B R Educational Ltd | 01430346 | 05/06/1992 | Dissolved |
| GEORGE COWIE & SON, LIMITED | SC012895 | 30/08/1991 | Insolvent |
| GLENEAGLES LIMITED | SC075890 | 31/10/1991 | Insolvent |
| Guinness Merchandise Ltd | 01662891 | 13/04/1992 | Dissolved |
| Guinness,Arthur,Son & Co (Great Britain) Ltd | 00945741 | 30/10/1991 | Dissolved |
| Harvey,John & Robt,& Co Ltd | SC003605 | 30/07/1993 | Dissolved |
| Humphrey Taylor & Co Ltd | 00253106 | 30/07/1993 | Dissolved |
| JAMES MUNRO & SON LIMITED | SC014342 | 12/12/1991 | Insolvent |
| JAMES WATSON & COMPANY LIMITED | SC014807 | 01/11/1991 | Insolvent |
| JOHN A. BERTRAM & CO. LIMITED | SC003077 | 30/08/1991 | Insolvent |
| MACKIE & CO (SCOTCH WHISKY) LIMITED | SC075546 | 19/11/1990 | Insolvent |
| Macleay Duff (Distillers) Ltd | SC017955 | 30/08/1991 | Dissolved |
| McDonald,C & J,Ltd | SC038354 | 30/08/1991 | Dissolved |
| P. MACKENZIE & COMPANY, DISTILLERS, LIMITED | SC020635 | 30/08/1991 | Insolvent |
| Park & Tilford Scotch Whisky Ltd | SC048795 | 19/11/1990 | Dissolved |
| R.H. THOMSON & COMPANY (DISTILLERS) LIMITED | SC020163 | 30/08/1991 | Insolvent |
| SIDLAW GRAIN COMPANY LIMITED | SC075888 | 31/10/1991 | Insolvent |
| SLATER RODGER & COMPANY LIMITED | SC001500 | 30/08/1991 | Insolvent |
| Satzenbrau Distributors Ltd | 01319258 | 12/07/1991 | Dissolved |
| Stadis Ltd | 00175425 | 30/10/1991 | Dissolved |
| THE DISTILLERS AGENCY LIMITED | SC075892 | 31/10/1991 | Insolvent |
| UNITED DISTILLERS (CEREALS) LIMITED | SC075893 | 31/10/1991 | Insolvent |
| W.P. LOWRIE & COMPANY LIMITED | SC009692 | 19/11/1990 | Insolvent |
| Westbury Meats Ltd | 01513834 | 30/06/1992 | Dissolved |
| Name | Company Number | Date Appointed | Date Resigned | Rating |
|---|---|---|---|---|
| 145 Oxford Street Ltd | 01161888 | 13/04/1992 | 30/09/1994 | Dissolved |
| AGS EMPLOYEE SHARES NOMINEES LIMITED | 01526462 | 13/04/1992 | 30/09/1994 | Dissolved |
| Bodiam House Investments Ltd | 01961733 | 13/04/1992 | 30/09/1994 | Dissolved |
| Brown Gray (Holdings) Ltd | SC048919 | 26/09/1990 | 22/07/1991 | Dissolved |
| Caledonian Pharmaceutical Holdings Ltd | SC047571 | 26/09/1990 | 30/10/1991 | Dissolved |
| Crawford,Daniel,& Son Ltd | SC002846 | 30/08/1991 | 30/09/1994 | Dissolved |
| D C L Export Ltd | SC046039 | 22/07/1991 | 30/09/1994 | Dissolved |
| DIAGEO CAPITAL PLC | SC040795 | 26/09/1990 | 24/02/1992 | Silver |
| DIAGEO CAPITAL PLC | SC040795 | 19/04/1989 | 30/09/1994 | Silver |
| Diageo (Head Office) 1996 Profit Sharing Scheme Ltd | 02604494 | 13/06/1991 | 30/09/1994 | Dissolved |
| Distillers Co (Distribution) Ltd | 00948869 | 16/04/1991 | 30/10/1991 | Dissolved |
| FILM FINANCE DISTRIBUTORS (UK) LIMITED | 01124602 | 13/04/1992 | 30/09/1994 | Dissolved |
| FILM FINANCE DISTRIBUTORS (UK) LIMITED | 01124602 | 13/04/1992 | 30/09/1994 | Dissolved |
| GUINNESS GROUP LIMITED(THE) | 00213108 | 13/04/1992 | 30/09/1994 | Dissolved |
| GUINNESS GROUP LIMITED(THE) | 00213108 | 13/04/1992 | 30/09/1994 | Dissolved |
| GUINNESS MORISON INTERNATIONAL LIMITED | 00180000 | 13/04/1992 | 30/09/1994 | Dissolved |
| GUINNESS MORISON INTERNATIONAL LIMITED | 00180000 | 13/04/1992 | 30/09/1994 | Dissolved |
| GUINNESS PROFIT SHARING NOMINEES (1987) LIMITED | 02090832 | 13/04/1992 | 30/09/1994 | Dissolved |
| Guinness Brewing (U K) 1996 Profit Sharing Scheme Ltd | 02634629 | 09/08/1991 | 30/09/1994 | Dissolved |
| Guinness Brewing Worldwide Ltd | 01515071 | 13/04/1992 | 30/09/1994 | Dissolved |
| Guinness Brewing Worldwide Ltd | 01515071 | 13/04/1992 | 30/09/1994 | Dissolved |
| Guinness Superlatives Ltd | 01413490 | 13/04/1992 | 30/09/1994 | Dissolved |
| H.K.S. PROPERTIES LIMITED | 00423978 | 13/04/1991 | 21/11/1991 | Dissolved |
| HARP LIMITED | 01444398 | 13/04/1992 | 30/09/1994 | Dissolved |
| John Bisset & Co Ltd | SC014085 | 01/11/1991 | 30/09/1994 | Dissolved |
| KIMPHER LIMITED | 00957855 | 13/04/1992 | 30/09/1994 | Dissolved |
| KIMPHER LIMITED | 00957855 | 13/04/1992 | 30/09/1994 | Dissolved |
| McCallum,D & J,Ltd | SC019964 | 30/08/1991 | 30/09/1994 | Dissolved |
| PARK ROYAL DEVELOPMENT COMPANY,LIMITED | 00277798 | 13/04/1992 | 13/04/1995 | Dissolved |
| PARK ROYAL DEVELOPMENT COMPANY,LIMITED | 00277798 | 13/04/1992 | 30/09/1994 | Dissolved |
| Robertson,John,& Son Ltd | SC013571 | 30/08/1991 | 30/09/1994 | Dissolved |
| The Gleneagles Collection Ltd | SC011092 | 13/04/1990 | 30/09/1994 | Dissolved |
| The Gleneagles Collection Ltd | SC011092 | 19/03/1991 | 30/09/1994 | Dissolved |
| UDV (SJ) LIMITED | 00989164 | 13/04/1992 | 30/09/1994 | Silver |
| UDV (SJ) LIMITED | 00989164 | 13/04/1992 | 30/09/1994 | Silver |
| United Distillers (Duty Free) Ltd | 00837889 | 08/11/1993 | 30/09/1994 | Dissolved |
| United Distillers 1996 Profit Sharing Scheme Ltd | 02634702 | 09/08/1991 | 30/09/1994 | Dissolved |
| WERNETH MOULD ENGINEERING LIMITED | 00217591 | 13/04/1992 | 30/09/1994 | Dissolved |
| White Child & Beney Ltd | 00398415 | 13/04/1992 | 30/09/1994 | Dissolved |