| JAL TS GLA Limited | Other services | 2019 |
| JAM Cabling Limited | Construction | 2012 |
| JAM Properties Investment Limited | Real estate | 2022 |
| Jamecc Engineering Limited | Professional & scientific | 2014 |
| James & George Collie LLP | | 2014 |
| James Aiken Engineering Solutions Limited | Manufacturing | 1977 |
| James and George Collie Trust Services Limited | Professional & scientific | 1980 |
| James Auto Select Limited | Wholesale & retail | 2020 |
| James B. Warnock Ltd. | Professional & scientific | 2007 |
| James C. Hogg Limited | Real estate | 1940 |
| James C. Innes and Sons Limited | Extraterritorial | 1963 |
| James Coleman Hair Ltd | Other services | 2022 |
| James Cordiner & SON Limited | Manufacturing | 1936 |
| James Dick Agriculture | Professional & scientific | 2005 |
| James DUN Cults Limited | Other services | 2025 |
| James DUN Salon Limited | Other services | 2023 |
| James Dun's Holdings Limited | Other services | 2023 |
| James Duns House Hair School Limited | Education | 2022 |
| James Elliot Consulting Limited | Information & communication | 2024 |
| James Finlay International (U.K.) Limited | Extraterritorial | 1980 |
| James Finlay Limited | Agriculture & fishing | 1909 |
| James Gill & Sons Limited | Administrative & support | 1933 |
| James HAY and Aberdeen City Council | | 2000 |
| James Hutton 1726 Limited | Professional & scientific | 2023 |
| James Jack Lifting Services Limited | Extraterritorial | 1974 |
| James Lets Ltd | Real estate | 2021 |
| James Paton Limited | Professional & scientific | 2009 |
| James Reid (Minerals) Limited | Administrative & support | 1999 |
| James Scott Engineering Group Limited | Professional & scientific | 1947 |
| James Scott Limited | Extraterritorial | 1960 |
| James Stobbs Ltd | Manufacturing | 2018 |
| Jamie Cameron 3D Graphics Ltd | Professional & scientific | 2018 |
| Jamieson & Carry Limited | Wholesale & retail | 2025 |
| Jamieson Decorating Services Ltd | Construction | 2026 |
| Jamieson Practitioners Ltd | Health & social care | 2025 |
| Jamieson Wallace Securities Limited | Real estate | 1986 |
| Jamiesons Solicitors Limited | Professional & scientific | 2008 |
| Jamil Ahmed Plastic Surgery Ltd | Health & social care | 2020 |
| Jamwell Consultants Ltd | Administrative & support | 2012 |
| Janaca UK Limited | Mining & quarrying | 2025 |
| Janata General Trading Ltd | Other services | 2024 |
| Jannetje Cornelis Limited | Agriculture & fishing | 2017 |
| Japetz Ltd | Information & communication | 2019 |
| JAR 2007 Limited | Administrative & support | 2007 |
| JAR Hair & Beauty Limited | Other services | 2022 |
| Jarp Well Services Ltd | Professional & scientific | 2025 |
| Jarvie Electrical Services Ltd. | Construction | 2005 |
| Jasmine Holdings Limited | Professional & scientific | 1994 |
| Jasmine Regmi Ltd | Information & communication | 2023 |
| Jason & Bain Roofing Services Ltd | Construction | 2024 |
| Jason Metals (Peterhead) Limited | | 1976 |
| Jaspreca Ltd | Information & communication | 2016 |
| Javam Foods Ltd | Wholesale & retail | 2024 |
| JAX Food Bar Limited | Hospitality | 2005 |
| JAY G Services Ltd | Administrative & support | 2024 |
| JAY Nine Enterprises Limited | Extraterritorial | 2022 |
| Jaya Malika PVT Ltd | Hospitality | 2026 |
| Jayteeco Limited | Mining & quarrying | 1997 |
| Jazz Scotland Limited | Other services | 2003 |
| JB Docservices Ltd | Professional & scientific | 2019 |
| JB Fleet Limited | Administrative & support | 2014 |
| JB Trading (Scot) Ltd | Other services | 2023 |
| JBB92 Limited | Agriculture & fishing | 2012 |
| JBG Inspection Services Limited | Professional & scientific | 2021 |
| JBN Group Ltd | Wholesale & retail | 2018 |
| JBP Lifting Ltd | Construction | 2021 |
| JBR (Abdn) Ltd | Construction | 2023 |
| JC Leasing Limited | Real estate | 2014 |
| JC Subsea Solutions Ltd | Professional & scientific | 2016 |
| JC16 Lifting Ltd | Construction | 2023 |
| Jcaj Ltd | Professional & scientific | 2011 |
| JCE (Aberdeen) Limited | Manufacturing | 2012 |
| JCE Energy Limited | Manufacturing | 2017 |
| JCE Group (UK) Limited | Administrative & support | 1985 |
| JCE Group Limited | Manufacturing | 1998 |
| JCH Property Ltd | Real estate | 2025 |
| JCM Andrews Limited | Professional & scientific | 2012 |
| JCM Leisure Ltd | Hospitality | 2017 |
| Jcmf Limited | Financial services | 2020 |
| JD Corporate Services Limited | Professional & scientific | 2010 |
| JD Energy Solutions Limited | Mining & quarrying | 2012 |
| JD Properties (Aberdeen) Limited | Real estate | 2016 |
| JD Property Management (Aberdeen) Limited | Hospitality | 2018 |
| JDC (Aberdeen) Limited | Construction | 2012 |
| JDH Realisations Limited | Other services | 2003 |
| Jdinspection Ltd | Administrative & support | 2026 |
| JDJ Design Services Limited | Professional & scientific | 2014 |
| JDM Marine Surveys Ltd | Professional & scientific | 2019 |
| JDM Marketing Limited | Professional & scientific | 2003 |
| JDR Aberdeen Limited | Other services | 2018 |
| Jdrh Care Limited | Health & social care | 2025 |
| Jdril Ltd | Construction | 2026 |
| JDS Subsea Services Limited | Administrative & support | 2013 |
| Jeans Engineering Consultants Limited | Professional & scientific | 2024 |
| Jecuu Private Ltd | Health & social care | 2023 |
| Jeezee Property Ltd | Financial services | 2026 |
| Jeff J Cobb Limited | Transport & logistics | 2021 |
| JEG Electrical Services Ltd | Professional & scientific | 2024 |
| Jellie Trading Limited | Other services | 2021 |
| Jeltech Ltd | Construction | 2021 |