| BELUGA LIMITED | Private company limited by shares | Dissolved |
| BELUGA LIMITED | Private company limited by shares | Live Ceased dormancy on 04-Oct-2011 |
| Beluga Asia Limited | Private company limited by shares | Live |
| Beluga Capital Limited | Private company limited by shares | Live |
| BELUGA ENTERTAINMENT LIMITED | Private company limited by shares | Dissolved |
| Beluga Indstrial Limited | Private company limited by shares | Live |
| Beluga Integrated Solutions Limited | | Live |
| BELUGA INVESTMENT LIMITED | Private company limited by shares | Live |
| Beluga Research Investments Limited | Private company limited by shares | Dissolved |
| Belugaz Limited | | Live |