| John Plastering Specialists Ltd | Construction | 2019 |
| Johnny's Garden Services and Maintenance Limited | Administrative & support | 2024 |
| Jolanta Zwolinska Ltd | Health & social care | 2024 |
| JON Charles Doig Estates Ltd | Real estate | 2025 |
| Josh Moore Ltd | Transport & logistics | 2025 |
| Jupiter Accounting & Financial Services Ltd | Professional & scientific | 2023 |
| Jwam Consultancy Services Limited | Hospitality | 2025 |
| JWN Bricklaying Limited | Construction | 2019 |
| JYF Services Limited | Construction | 2020 |
| K & M Stores Scotland Ltd | Wholesale & retail | 2009 |
| K and L Commerce Limited | Wholesale & retail | 2023 |
| K Brown Electrical Ltd | Construction | 2023 |
| K G Properties(Arbroath) Limited | Real estate | 2022 |
| K G Technical Services (Holdings) Limited | Administrative & support | 2015 |
| K G Technical Services Limited | Administrative & support | 2006 |
| Kayene Leisure Ltd | Hospitality | 2010 |
| KC Autos (Arbroath) Ltd | Wholesale & retail | 2020 |
| KC Transport Ltd | Transport & logistics | 2025 |
| Keillor Graphics Limited | Manufacturing | 2006 |
| Kepran Limited | Wholesale & retail | 2011 |
| Keptie Hardware Store Ltd | Wholesale & retail | 2023 |
| Keptie Holdings Ltd | Real estate | 2021 |
| Keptie Newsagency (Arbroath) Limited | Wholesale & retail | 2013 |
| KG Courier Ltd | Transport & logistics | 2025 |
| Kidd Auto Repair Ltd | Wholesale & retail | 2019 |
| Kidz OUT of School Care Limited | Health & social care | 2021 |
| Kiltedkards Ltd | Wholesale & retail | 2025 |
| Kilwarton Limited | Real estate | 2003 |
| Kilwarton Newco Ltd | Real estate | 2018 |
| Kinaldie Boarding Kennels & Cattery Limited | Agriculture & fishing | 1978 |
| Kingsmuir Limited | Real estate | 2015 |
| Kinnell Homes Limited | Construction | 1999 |
| Kizzy Welding Service Limited | Manufacturing | 2024 |
| KJL Consulting Ltd | Health & social care | 2024 |
| Knights Theatre Company Ltd | Arts & recreation | 2021 |
| Kolor Nation Ltd | Wholesale & retail | 2024 |
| KPJ Projects Ltd | Mining & quarrying | 2026 |
| KR Renovations Ltd | Construction | 2024 |
| Kristal Koko Ltd | Water & waste | 2022 |
| KS Commercial Ltd | Wholesale & retail | 2014 |
| KWS Leisure Ltd | Administrative & support | 2017 |
| KWS Property Ltd | Extraterritorial | 2019 |
| KYE Acoustics Ltd | Manufacturing | 2025 |
| L & E (Arbroath) Ltd | Real estate | 2019 |
| L E Doyle Ltd | Professional & scientific | 2017 |
| L R Displays Limited | Other services | 2018 |
| L&R Scaffolding Ltd | Construction | 2025 |
| Language Open Learning Ltd | Information & communication | 2020 |
| Law Joiners Limited | Construction | 2016 |
| Lawrie Consulting Ltd | Professional & scientific | 2016 |
| LC Design Services Ltd | Professional & scientific | 2013 |
| Legaston Farming Company Limited | Agriculture & fishing | 1997 |
| Lewis Swankie Marketing Solutions Ltd | Information & communication | 2019 |
| LFB Fabrics Ltd | Wholesale & retail | 2024 |
| Lichties Trademark Services Limited | Wholesale & retail | 2024 |
| Lily Pond Nursery School Limited | Education | 2017 |
| Little Leapers Nursery School Ltd | Education | 2020 |
| LN Holdings (Arbroath) Limited | Arts & recreation | 2021 |
| Lochnagar Investments Ltd | Real estate | 2012 |
| Long Friendlies Arbroath Ltd | Hospitality | 2025 |
| Lord Rubin's Wine Bar Ltd | Hospitality | 2026 |
| Loyal Parks Limited | Hospitality | 2023 |
| LRA Engineering Ltd | Construction | 2025 |
| LS Sportsturf & Lawn Care Ltd | Administrative & support | 2024 |
| Lucy Painting and Decorating Limited | Construction | 2021 |
| Lunan Bay Farm Limited | Agriculture & fishing | 2018 |
| Lunan Leisure Ltd | Other services | 2012 |
| Lyonspride Furniture Ltd | Wholesale & retail | 2023 |
| M & M Spink Ltd | Wholesale & retail | 2008 |
| M&J Property & Handy Services Ltd | Construction | 2021 |
| M.A.S GAS Services Ltd | Energy | 2022 |
| Macc Group Contracts Ltd | Construction | 2024 |
| Macintyre Systems Limited | Other services | 1984 |
| Mackay Boat Builders (Arbroath) Limited | Manufacturing | 1990 |
| Mackay's Ltd. | Manufacturing | 1994 |
| Mackinlay Delivery Ltd | Transport & logistics | 2026 |
| Mackintosh Structures Limited | Construction | 1981 |
| Magnitude Engineering Limited | Construction | 2016 |
| Make IT Shine (Arbroath) Ltd | Administrative & support | 2026 |
| Malmow ENG Ltd | Professional & scientific | 2008 |
| Mark JM Cook Ltd | Transport & logistics | 2025 |
| Marlow Well Services Ltd | Mining & quarrying | 2010 |
| Marlow Wellservices Offshore Ltd | Mining & quarrying | 2014 |
| Martin Marshall and Associates Ltd | Professional & scientific | 2023 |
| Martin Property Care Limited | Construction | 2009 |
| Masc Executive Global Limited | Other services | 2024 |
| Masowa & SON Limited | Construction | 2020 |
| Masson Networks Limited | Construction | 2019 |
| Mauresque Ltd | Professional & scientific | 2016 |
| Maxwell Labs Limited | Information & communication | 2026 |
| Mcdonald Agri Limited | Agriculture & fishing | 1995 |
| Mcguigan Express Ltd | Transport & logistics | 2025 |
| Mcintosh Roofing Ltd | Construction | 2008 |
| Mcmonaglecreative Ltd | Wholesale & retail | 2026 |
| MDC Commercial Property Ltd | Construction | 2023 |
| MDC Property Management Ltd | Real estate | 2022 |
| MDS Taxi's Ltd | Transport & logistics | 2021 |
| Mealbee Ltd | Hospitality | 2025 |
| Meant to BE Made Ltd | Information & communication | 2020 |
| Medsalt Ltd | Hospitality | 2025 |