| THE Big Green Wall Limited | Health & social care | 2023 |
| THE Bite Away Ltd | Hospitality | 2025 |
| THE Black Women Boardroom Ltd | Administrative & support | 2025 |
| THE Blue Lamp Aberdeen Ltd | Hospitality | 2021 |
| THE Blue Shadows Limited | Other services | 2025 |
| THE Braided FIG Ltd | Hospitality | 2017 |
| THE Brick Junction Limited | Wholesale & retail | 2025 |
| THE Bridge Aberdeen Ltd | Other services | 2022 |
| THE Bridge Bar Ellon Limited | Hospitality | 2025 |
| THE Bridges Partnership LLP | | 2005 |
| THE Brig Inn Aberdeen Ltd | Hospitality | 2017 |
| THE Broomhill Nursery (Aberdeen) Limited | Education | 2014 |
| THE Browhouz Limited | Other services | 2016 |
| THE Burger Room Limited | Hospitality | 2026 |
| THE Business Exchange (Scotland) Ltd. | Administrative & support | 1995 |
| THE Butcher BOY Meat and Beer Limited | Hospitality | 2018 |
| THE Cairngorm Cartridge Company Limited | Manufacturing | 1981 |
| THE Campaigner (Scotland) Limited | Extraterritorial | 2024 |
| THE Camphill Foundation | Health & social care | 2007 |
| THE Carbon Crew Limited | Wholesale & retail | 2024 |
| THE Card & Gift Agency Limited | Wholesale & retail | 2025 |
| THE Carmyllie Pilot Company Limited | Professional & scientific | 2000 |
| THE Cattle Information Service Limited | Agriculture & fishing | 1993 |
| THE Cave Barbershop Ltd | Other services | 2024 |
| THE Central Stop Limited | Hospitality | 2024 |
| THE Chaos Game Limited | Professional & scientific | 2003 |
| THE Chester Hotel Limited | Hospitality | 2012 |
| THE City Bar & Diner Ltd | Hospitality | 2016 |
| THE Cloggy House Limited | Hospitality | 2007 |
| THE Coach House Property Co. Ltd. | Construction | 2007 |
| THE Collab Corner Ltd | Wholesale & retail | 2018 |
| THE Colombo S&M Limited | Hospitality | 2025 |
| THE Compost BAG Company Scotland Ltd | Wholesale & retail | 2001 |
| THE Concept Barbers Ltd | Other services | 2022 |
| THE Contracts Department Limited | Professional & scientific | 2000 |
| THE Crown in the Crown Ltd | Hospitality | 2019 |
| THE Cruden Trust | Other services | 2010 |
| THE Cult of Coffee Limited | Wholesale & retail | 2016 |
| THE Dalmuinzie Road Company Ltd. | Households | 2018 |
| THE Deluxe Whisky Company Limited | Administrative & support | 2018 |
| THE DEN Early Years Ltd | Education | 2024 |
| THE Dental Practice, 21 Rubislaw Terrace Limited | Health & social care | 2015 |
| THE Destination Insider Ltd | Administrative & support | 2025 |
| THE Devenick Drinks Co. Ltd | Wholesale & retail | 2016 |
| THE DNA Partnership Limited | Professional & scientific | 2020 |
| THE Domestic Spot Ltd | Real estate | 2022 |
| THE DON Barber Limited | Other services | 2016 |
| THE DON Fishing Company (Trawling) Limited | Professional & scientific | 1991 |
| THE DON Fishing Company, Limited | Professional & scientific | 1902 |
| THE Doodle House (Scotland) Limited | Other services | 2023 |
| THE Edinburgh Driving Academy Limited | Education | 2026 |
| THE Elevator Foundation | Administrative & support | 2021 |
| THE Emerald Orchard Ltd | Manufacturing | 2024 |
| THE Epic Group (Scotland) Limited | Hospitality | 1991 |
| THE Executive Car Company Aberdeen Limited | Transport & logistics | 2022 |
| THE Fife Foxhounds Limited | Other services | 1976 |
| THE Financial Planning Group Limited | Administrative & support | 2017 |
| THE Frontline Group of Texas, L.L.C. | | 2002 |
| THE Frying Scotsman (Aberdeen) Ltd | Hospitality | 2017 |
| THE GAS Mannie Ltd | Construction | 2021 |
| THE Glow Room Ltd | Other services | 2026 |
| THE Goldcrest Company (UK) Limited | Other services | 1972 |
| THE Goldie Collective Ltd | Professional & scientific | 2023 |
| THE Grampian Venture Capital Fund Limited | Financial services | 1987 |
| THE Grampian Youth Orchestra Limited | Administrative & support | 2008 |
| THE Green Room (Aberdeen) Limited | Other services | 2007 |
| THE Grove (Aberdeen) Limited | Wholesale & retail | 2002 |
| THE Habit Base Limited | Arts & recreation | 2022 |
| THE Heritage Car Collection Aberdeen Limited | Wholesale & retail | 2021 |
| THE Highlander Buses Limited | Hospitality | 2017 |
| THE Horizons Clinic Africa Limited | Administrative & support | 2008 |
| THE Horse Inn Limited | Hospitality | 2024 |
| THE House Beauty (Aberdeen) Limited | Other services | 2020 |
| THE House Group (Scotland) Limited | Other services | 2026 |
| THE House Hair (Aberdeen) Limited | Other services | 2020 |
| THE House Hair and Spa Limited | Other services | 2019 |
| THE House of Hair (Aberdeen) Limited | Other services | 2015 |
| THE International School of Aberdeen Educational Trust Limited | Education | 1980 |
| THE Inverurie Distillery Co. Limited | Manufacturing | 2023 |
| THE Jellie Foundation | Other services | 2021 |
| THE K9 Camp Limited | Extraterritorial | 2025 |
| THE Keith & District Sports Trust | Arts & recreation | 1992 |
| THE Kerusso Trust | Real estate | 2011 |
| THE Kindergarten Nursery Limited | Education | 2014 |
| THE King's Community Foundation | Other services | 2009 |
| THE Kitchen Factory (Aberdeen) Ltd | Manufacturing | 2019 |
| THE Kitchen Tool KIT Ltd | Wholesale & retail | 2022 |
| THE Kittybrewster and Woodside Bowling Green, Limited | Arts & recreation | 1900 |
| THE Klinik (Aberdeen) Limited | Other services | 2021 |
| THE KS Chipper Ltd | Hospitality | 2024 |
| THE Last Fyfe Limited | Professional & scientific | 2008 |
| THE Laughing Gull Ltd | Hospitality | 2024 |
| THE League Apartment Management Company Limited | Hospitality | 2025 |
| THE Legacyid Limited | Arts & recreation | 2025 |
| THE Ligans Services Limited | Health & social care | 2021 |
| THE Lighthouse Support Centre | Health & social care | 2019 |
| THE Liquid Exchange Limited | Professional & scientific | 2024 |
| THE Little Clinic Ltd | Health & social care | 2019 |
| THE Locked Door Ltd. | Arts & recreation | 2016 |
| THE Mackenzie Course Limited | Arts & recreation | 2005 |