| Bellfield Nile Ltd | Hospitality | 2024 |
| Beltie Enterprises Ltd | Wholesale & retail | 2023 |
| Bennachie Coffee Limited | Manufacturing | 2017 |
| Bennett Strategic Development Ltd | Professional & scientific | 2015 |
| Bentleys Fashions Limited | Wholesale & retail | 2002 |
| Benview Villa Limited | Hospitality | 2018 |
| Besset Food Ltd | Hospitality | 2021 |
| BGM Ventures RD Limited | Financial services | 2025 |
| BGS Business Solutions Limited | Professional & scientific | 2019 |
| BGS Holdco Limited | Professional & scientific | 2019 |
| Big Beastie Competitions Ltd | Arts & recreation | 2023 |
| Big MAK Ltd | Professional & scientific | 2020 |
| Biomedical Clinics Limited | Health & social care | 2008 |
| Birklea Well Services Ltd | Professional & scientific | 2010 |
| Birnie Construction (Scotland) Limited | Construction | 2014 |
| Birse Trading Company Limited | Agriculture & fishing | 2007 |
| Bistroco Ltd | Hospitality | 2023 |
| BJB Builders Limited | Construction | 2014 |
| Blackbyre Developments Limited | Construction | 2017 |
| Blackhall Consulting Limited | Professional & scientific | 2008 |
| Boarderline Limited | Wholesale & retail | 2002 |
| Bodach Property Ltd | Households | 2020 |
| BON Accord Antiques Limited | Extraterritorial | 2016 |
| Bona Borado Ltd | Mining & quarrying | 2015 |
| Bonny Boards Ltd | Manufacturing | 2020 |
| Boutique Businesses Ltd | Arts & recreation | 2016 |
| Braeside Business Developments Limited | Administrative & support | 2007 |
| Braise O MAR Ltd | Hospitality | 2018 |
| Brankholm Croft Ltd | Agriculture & fishing | 2025 |
| Brian Chalmers Car Sales | | 1994 |
| Brian Morrison Construction Ltd | Construction | 2014 |
| Brians Gardening Services Ltd | Administrative & support | 2024 |
| Broadsea Media Ltd | Wholesale & retail | 2019 |
| Brontitall Limited | Administrative & support | 2012 |
| Bronzed & Beyond Limited | Manufacturing | 2021 |
| Brudon Joinery Ltd. | Construction | 2013 |
| Bryce Surveying Limited | Financial services | 2021 |
| Burnhaven Properties Holdings Limited | Financial services | 2012 |
| Burnhaven Properties Limited | Real estate | 1992 |
| Burnhead Farms | | 2001 |
| Bush Kennels Ltd | Other services | 2018 |
| C & D Autos Limited | Wholesale & retail | 2015 |
| C & D Robertson Limited | Health & social care | 2014 |
| Caical Limited | Professional & scientific | 2020 |
| Cailleach Property Ltd | Hospitality | 2014 |
| Cairn Dental Ltd | Health & social care | 2014 |
| Cairngorm Systems Ltd | Construction | 2014 |
| Cairnity Ltd | Administrative & support | 2026 |
| Cairnton Geoscience Ltd | Administrative & support | 2011 |
| Caldwell & Dempster Limited | Wholesale & retail | 2021 |
| Caldwell Lets Limited | Hospitality | 2014 |
| Caledonia Travel Ltd | Administrative & support | 2022 |
| Calicvol Ltd | Professional & scientific | 2023 |
| Callery Limited | Professional & scientific | 2020 |
| Capital Hill Consulting Ltd | Professional & scientific | 2018 |
| CAPTIV8 Finance Limited | Professional & scientific | 2016 |
| Car Spa Detailer Ltd | Administrative & support | 2022 |
| Carroll Medical Consultancy Limited | Health & social care | 2013 |
| Castlewood Leisure Club Limited | Construction | 2007 |
| Castlewood Park Limited | Real estate | 2004 |
| Caydale Consulting Ltd | Professional & scientific | 2009 |
| CDS Recovery Ltd | Transport & logistics | 2012 |
| Celtic Cross Consulting Ltd | Professional & scientific | 2015 |
| CFR Turbine Services Limited | Manufacturing | 2025 |
| Challenge Drilling Ltd | Other services | 2011 |
| Chamosite Limited | Mining & quarrying | 2024 |
| Charlie Esson Ltd. | Administrative & support | 2003 |
| Circle of Safety Training Services Limited | Other services | 2018 |
| CJS Structural Design Limited | Professional & scientific | 2018 |
| Clara REY Limited | Manufacturing | 2017 |
| Clark Homes (Scotland) Limited | Construction | 2002 |
| Clearwell Technology Ltd | Administrative & support | 2018 |
| Cloncaird Limited | Real estate | 2011 |
| CM Assets Ltd | Professional & scientific | 2015 |
| CMB Health Ltd | Health & social care | 2022 |
| Cobra Competitions Ltd | Arts & recreation | 2022 |
| Code Line Ltd | Information & communication | 2025 |
| Coffee and Chat Ltd | Hospitality | 2025 |
| Coffee Quick Ltd | Hospitality | 2025 |
| Coherent Energy Limited | Information & communication | 2011 |
| Colonia Project Management Ltd | Professional & scientific | 2024 |
| Colonia Property Limited | Real estate | 2021 |
| Coltel Limited | Professional & scientific | 2020 |
| Compass Point Enterprises Limited | Wholesale & retail | 2016 |
| Conex Consultants Limited | Professional & scientific | 2023 |
| Cordiners Assets Limited | Professional & scientific | 2000 |
| Cordiners Sawmills Limited | Manufacturing | 2007 |
| Corinj Ltd | Professional & scientific | 2022 |
| Corrichie Tech Ltd | Mining & quarrying | 2016 |
| Corroleum Consulting Ltd | Professional & scientific | 2026 |
| Corsee Consulting Ltd | Professional & scientific | 2026 |
| Cortex Control Limited | Information & communication | 2012 |
| Corylus Architects Limited | Professional & scientific | 2010 |
| Cotra Professional Services Limited | Other services | 2018 |
| Cowford Oilfield Services Ltd | Professional & scientific | 2013 |
| Cowie Park Ltd | Real estate | 2021 |
| Cowrie Holdings Limited | Financial services | 2021 |
| CP Precision Engineering Limited | Manufacturing | 2004 |
| Craig Mcgregor Joinery Limited | Manufacturing | 2022 |
| Craig Stephen Joinery Limited | Construction | 2012 |