| THE Mariner Hotel Limited | Hospitality | 1987 |
| THE MAX Collective Limited | Information & communication | 2017 |
| THE Meat Joint (Aberdeen) Limited | Administrative & support | 2017 |
| THE Meeting Place Psychology Consultancy Ltd | Health & social care | 2024 |
| THE Men's Emporium Limited | Other services | 2006 |
| THE Mill (Scotland) Limited | Real estate | 2017 |
| THE Milne Family Foundation | Other services | 2016 |
| THE Mindful Professional Ltd | Administrative & support | 2018 |
| THE Mindspace Method Limited | Other services | 2025 |
| THE Mortgage & Property Shop Ltd | Financial services | 2025 |
| THE Mortgage Mine Limited | Financial services | 2006 |
| THE Neuk PUB Ltd | Hospitality | 2024 |
| THE Noodle Library Ltd | Hospitality | 2025 |
| THE Northern Witch Ltd | Wholesale & retail | 2026 |
| THE Offshore LAB Limited | Professional & scientific | 2017 |
| THE Offshore Ports & Maritime Search and Rescue Organisation Ltd | Transport & logistics | 2020 |
| THE OIL & Minerals for Good Global Forum Ltd | Administrative & support | 2014 |
| THE Old Bank Bar Ltd. | Hospitality | 2004 |
| THE Original Italian Restaurant Ltd | Hospitality | 2023 |
| THE Orthodontic Clinic Ltd. | Health & social care | 2005 |
| THE OWL at Number Two Ltd | Wholesale & retail | 2021 |
| THE Parent Trap Limited | Information & communication | 2026 |
| THE Peri Peri (Scot) Ltd | Hospitality | 2023 |
| THE Personal Growth Collective Limited | Professional & scientific | 2021 |
| THE Pier (Aberdeen) Ltd | Hospitality | 2016 |
| THE Pigs Wings Ltd. | Hospitality | 2017 |
| THE Pike Partnership Ltd | Financial services | 2024 |
| THE Plonkys Ltd | Arts & recreation | 2024 |
| THE Porty Watering Hole Ltd | Hospitality | 2020 |
| THE Potarch Hotel | | 2006 |
| THE Prayer Room 786 Ltd. | Extraterritorial | 2013 |
| THE Property Factoring Company Ltd | Real estate | 2024 |
| THE Property Partnership (Earle Davidson) Limited | Real estate | 2004 |
| THE Rabboni Limited | Manufacturing | 2020 |
| THE Racing Line Software Limited | Information & communication | 2024 |
| THE Reading Vine Ltd | Wholesale & retail | 2025 |
| THE Red Beard Group Scotland Ltd | Wholesale & retail | 2025 |
| THE Relocation Consultancy (Scotland) Limited | Administrative & support | 2005 |
| THE Residences Management (Scotland) Limited | Real estate | 2022 |
| THE Rich Aunty (TRA) Ltd | Education | 2023 |
| THE Robert Gordon University - the Energy University Limited | Extraterritorial | 2001 |
| THE Rosemount Centre Ltd. | Administrative & support | 1996 |
| THE Rutland (Edinburgh) Limited | Professional & scientific | 2003 |
| THE Scape Trust | Arts & recreation | 2001 |
| THE Scottish Youth Theatre Limited | Education | 1978 |
| THE Shand Practice Limited | Health & social care | 2013 |
| THE Silver Street PUB Co Ltd | Hospitality | 2025 |
| THE Skottish Group Ltd | Construction | 2019 |
| THE Soap Factory Ltd | Professional & scientific | 2008 |
| THE Solid Support Consultancy Limited | Professional & scientific | 2025 |
| THE Space Aberdeen Limited | Other services | 2024 |
| THE Speratus Group Limited | Hospitality | 2003 |
| THE Spires Serviced Apartments UK Limited | Hospitality | 2012 |
| THE Spital Grub Limited | Hospitality | 2012 |
| THE Staging Post (Bucksburn) Ltd | Hospitality | 2014 |
| THE Storage Point Group Limited | Real estate | 2026 |
| THE Story That Matters Ltd | Information & communication | 2020 |
| THE Stratus Group Limited | Manufacturing | 1996 |
| THE Studio Mind Body Ltd | Arts & recreation | 2023 |
| THE Subsea Team Ltd | Professional & scientific | 2023 |
| THE Sun Spot (Aberdeen) Limited | Other services | 2008 |
| THE Sustainability Certification Services UK Ltd. | Education | 2021 |
| THE Table Tennis Project CIC | Education | 2025 |
| THE Tactical Data Company Ltd | Information & communication | 2026 |
| THE Talking Space Therapy Ltd | Health & social care | 2021 |
| THE Tattie Mannie Ltd | Hospitality | 2025 |
| THE Tattie Quine Ltd | Hospitality | 2025 |
| THE Tivoli Theatre Company Limited | Administrative & support | 2009 |
| THE Toonsers Limited | Wholesale & retail | 2026 |
| THE Treehouse by Airlie Ltd | Hospitality | 2022 |
| THE Tunnels (Aberdeen) Ltd | Hospitality | 2023 |
| THE UMC Founder LP | | 2010 |
| THE Underground Garage Ltd | Wholesale & retail | 2016 |
| THE Unfinished Song Ltd | Arts & recreation | 2018 |
| THE Union Plaza Limited Partnership | | 2008 |
| THE Urban Settlers Ltd | Real estate | 2025 |
| THE Value Proposition Limited | Professional & scientific | 2015 |
| THE Veldsman Group Limited | Financial services | 2026 |
| THE Very Good Property and Development Company Ltd | Real estate | 2022 |
| THE Virga Group Ltd | Financial services | 2017 |
| THE Wallpaper Shop Ltd | Wholesale & retail | 2019 |
| THE Warehouse Health Club (Aberdeen) Ltd | Arts & recreation | 2013 |
| THE Washbay Limited | Wholesale & retail | 1998 |
| THE WEE Scottish Cider Company Ltd | Manufacturing | 2019 |
| THE WEE TIE Company Ltd | Wholesale & retail | 2017 |
| THE Wellness House (Scotland) Ltd | Other services | 2026 |
| THE Westhill Squash and Sports Club Limited | Arts & recreation | 1997 |
| THE Whisky Emporium Ltd | Other services | 2025 |
| THE White Wedding Castle Company Ltd | Other services | 2025 |
| THE White Wedding Company Ltd | Hospitality | 2018 |
| THE Wichery Limited | Hospitality | 2024 |
| THE Wild Spice Ltd | Hospitality | 2022 |
| THE Witch’S Apothecary Ltd | Manufacturing | 2024 |
| THE Wood Foundation Africa | Professional & scientific | 2009 |
| THE World of JDC LLP | | 2014 |
| THE Wraith Group Limited | Real estate | 2015 |
| Thehubbay Ltd | Wholesale & retail | 2021 |
| Theia Unlimited Limited | Manufacturing | 2023 |
| Themarketverse Ltd | Wholesale & retail | 2023 |
| Themcilroys Ltd | Professional & scientific | 2017 |