| L & K (Auchterarder) Limited | Financial services | 2022 |
| Ladyston Farming Company | | 2017 |
| LAL Tandoori Ltd | Hospitality | 2023 |
| Later Life Concierge Limited | Other services | 2021 |
| Lattina Ltd | Hospitality | 2025 |
| Laurieston Forbes Limited | Real estate | 2026 |
| LC Haircare Ltd | Other services | 2023 |
| LEE Clifford Homes & Gardens Limited | Administrative & support | 2024 |
| Lemh Services Ltd | Professional & scientific | 2025 |
| Leven Commercial Ltd | Real estate | 2023 |
| Littleton Burn Ltd | Energy | 2018 |
| Lizatech Ltd | Professional & scientific | 2014 |
| LM Properties (Scotland) Ltd | Real estate | 2020 |
| Location Services (Scotland) Ltd | Information & communication | 2016 |
| Lochalsh Property Limited | Real estate | 2023 |
| Logs for YOU Ltd | Wholesale & retail | 2024 |
| Lowen Limited | Construction | 2026 |
| Lundzing Dog Grooming & Training Ltd | Education | 2026 |
| Macmillan Properties Ltd | Real estate | 2004 |
| Macron Marine Services Limited | Administrative & support | 2010 |
| Madaur Limited | Extraterritorial | 2010 |
| Magnus Beresford Easter ROW Ltd | Real estate | 2018 |
| Magnus Beresford Ltd | Professional & scientific | 2018 |
| Mairead Hume Ltd | Manufacturing | 2014 |
| Mallis Joiners and Contractors Ltd | Construction | 2026 |
| Mariotti Hospitality Solutions Limited | Professional & scientific | 2025 |
| Mark Smith Land Services Ltd | Professional & scientific | 2026 |
| Matthew C. Aitken | Wholesale & retail | 2003 |
| MB Van Centre Ltd | Wholesale & retail | 2017 |
| Mcdermott & Strathearn Ltd. | Manufacturing | 2025 |
| Mfbc Limited | Professional & scientific | 2018 |
| Mill Developments (Blackford) Limited | Construction | 2001 |
| Mission Engineering Support Limited | Information & communication | 2025 |
| MNM Consultants Limited | Professional & scientific | 2025 |
| Moray Facilities Ltd. | Administrative & support | 2006 |
| Morton's (Pitlochry) Ltd | Hospitality | 2014 |
| Movara Living Ltd | Information & communication | 2026 |
| Moving Metal Ltd | Wholesale & retail | 2026 |
| Moyes Property Solutions Limited | Real estate | 2024 |
| Muirton Park Ltd | Other services | 2015 |
| MVY Consultancy Ltd | Information & communication | 2017 |
| Myplaneta Limited | Energy | 2015 |
| NCB Auto Ltd | Wholesale & retail | 2026 |
| Nevis Contractors Ltd | Administrative & support | 2016 |
| Newsplus Auchterarder Limited | Wholesale & retail | 2017 |
| Next Level Golf Network Limited | Education | 2025 |
| Niblick Ltd | Hospitality | 2019 |
| NKM Websites Ltd | Information & communication | 2024 |
| Nordic Commercial Finance Ltd | Financial services | 2014 |
| Northcap Finance Ltd | Financial services | 2026 |
| Northern Financial Ltd | Financial services | 2026 |
| Oaka Vending (East Scotland) Limited | Wholesale & retail | 2025 |
| Ochil Agri Limited | Agriculture & fishing | 2021 |
| Ochil Contractors Ltd | Construction | 2019 |
| Ochil Tower School Limited | Education | 1972 |
| Office Supplies Savings Ltd | Other services | 2017 |
| OLM Consulting Ltd | Professional & scientific | 2022 |
| OLM Innovations Ltd | Professional & scientific | 2026 |
| ON Point Communications Ltd | Professional & scientific | 2022 |
| Pain Association Scotland | Health & social care | 1987 |
| Pakula Property Holdings Ltd | Real estate | 2025 |
| Paterson Butchers Limited | Wholesale & retail | 2022 |
| Peak Construction & Developments Ltd | Construction | 2025 |
| Phoenix Accountancy & Bookkeeping Ltd | Professional & scientific | 2020 |
| Phoenix Falconry (Scotland) Limited | Agriculture & fishing | 2012 |
| Phrasers Limited | Wholesale & retail | 2006 |
| Physique Factory Gym Ltd | Arts & recreation | 2023 |
| Planet Cryo Ltd | Health & social care | 2025 |
| Plaschem Polymers Ltd | Wholesale & retail | 2025 |
| Pook Properties Ltd | Real estate | 2025 |
| Pre-Loved Supermarket Ltd | Wholesale & retail | 2021 |
| Project Management & Virtual Assistant Solutions Ltd | Administrative & support | 2025 |
| PWY Properties Limited | Real estate | 2026 |
| Pyrodem Limited | Professional & scientific | 2015 |
| R and I Leadbetter Ltd | Agriculture & fishing | 2016 |
| RAB Fabrication & Blacksmith Services Ltd | Manufacturing | 2020 |
| Radiant Hospitality Cleaners Ltd | Administrative & support | 2022 |
| Range Properties Ltd | Households | 2024 |
| Rapide Engineering (Scotland) Ltd. | Manufacturing | 2011 |
| Rattray ATV Limited | Wholesale & retail | 2017 |
| RDO Services (Scotland) Ltd | Wholesale & retail | 2025 |
| Real Scotland History Tours Ltd | Administrative & support | 2018 |
| Reedo Ltd | Real estate | 2025 |
| Reid Smart Solutions (Scotland) Ltd | Construction | 2024 |
| REN ET Voigt Limited | Wholesale & retail | 2005 |
| RMF Project Management Ltd | Construction | 2024 |
| Rock Ventures Limited | Professional & scientific | 2001 |
| Rotor Veritas Limited | Administrative & support | 2025 |
| Ruthven Plumbing & Heating Ltd | Construction | 2024 |
| S J Mcpherson Ltd | Health & social care | 2026 |
| S R Eatology PVT Ltd | Hospitality | 2025 |
| S V Moyes Limited | Administrative & support | 2020 |
| Saffery Joiners Ltd | Construction | 2023 |
| SAS Outdoor Limited | Education | 2024 |
| Scotform Solutions Limited | Information & communication | 2005 |
| Scott Ferguson Services Ltd | Mining & quarrying | 2023 |
| Scottish Parachute Club (Members) Ltd | Transport & logistics | 2023 |
| Scottrac Ltd | Manufacturing | 2011 |
| SDM Catering 1986 Ltd | Hospitality | 2025 |
| Seedcraft Ventures Limited | Information & communication | 2025 |