| Comet BF430 Ltd | Mining & quarrying | 2013 |
| Conditioned by Claire Fitness Ltd | Education | 2023 |
| Conga Group Limited | Administrative & support | 2016 |
| Convenient Caravan Solutions Ltd | Manufacturing | 2022 |
| Cornerstone Reid Partnership | | 2004 |
| Cornhill Village Community Trust | Arts & recreation | 2009 |
| Cosy Neuks Limited | Real estate | 2025 |
| Coworker Marine Ltd | Agriculture & fishing | 2022 |
| Creative Entrepreneurs Club Ltd | Arts & recreation | 2023 |
| CSJ Tech Services Scotland Ltd. | Construction | 2010 |
| CSW Services Ltd | Agriculture & fishing | 2026 |
| Culphin Ltd | Real estate | 2024 |
| Culter Electrical Ltd | Administrative & support | 2006 |
| Cumming Energy Ltd | Administrative & support | 2012 |
| D Lovie Ltd | Administrative & support | 2010 |
| D.T Groundworks 25 Ltd | Construction | 2025 |
| Darren Clark Energy Services Ltd | Administrative & support | 2023 |
| Dava Dawn Limited | Extraterritorial | 2014 |
| David a. Gordon Joinery Limited | Construction | 2015 |
| David Morrison Joinery Limited | Construction | 2025 |
| Dennison Fishing Ltd | Agriculture & fishing | 2009 |
| Derrick Inspec Limited | Administrative & support | 2007 |
| Deveron Coaches Limited | Transport & logistics | 2001 |
| Deveron Express Limited | Transport & logistics | 2012 |
| Deveron Fishing (Scotland) Limited | Agriculture & fishing | 2013 |
| Deveron Property Solutions Limited | Real estate | 2025 |
| Deveron Storage Ltd | Administrative & support | 2023 |
| Deveron Tech Ltd | Wholesale & retail | 2025 |
| Deveronfm Limited | Information & communication | 2014 |
| Deveronvale Football Club Limited | Arts & recreation | 1997 |
| DGM Farms Limited | Agriculture & fishing | 2015 |
| Digitaltrainingdiary Ltd | Information & communication | 2025 |
| Dive KLB Limited | Transport & logistics | 2023 |
| Diversity Energy Solutions Ltd | Construction | 2016 |
| Diversity Rentals Limited | Real estate | 2024 |
| DML MS Ltd | Mining & quarrying | 2022 |
| Dukenver Ltd | Real estate | 2025 |
| Dunmar Maintenance Ltd | Real estate | 2022 |
| DW Subsea Services Ltd | Professional & scientific | 2018 |
| E S Chalmers (Broomhill Farms) Ltd. | Agriculture & fishing | 1994 |
| E.J.C.M. Limited | Agriculture & fishing | 2006 |
| Ed's North Limited | Construction | 2019 |
| EJF Contract Farming Limited | Agriculture & fishing | 2024 |
| Ellmas Ltd | Mining & quarrying | 2014 |
| EM22 Ltd | Professional & scientific | 2022 |
| Emerald Shore Bookkeeping Ltd | Professional & scientific | 2025 |
| Ensign Power Ltd. | Energy | 2011 |
| Erin Property Company Ltd | Real estate | 2025 |
| Ewens of Cornhill Limited | Wholesale & retail | 1976 |
| EWR Coaching Ltd | Arts & recreation | 2025 |
| Ezcore Ltd | Wholesale & retail | 2020 |
| Fabaga Ltd | Transport & logistics | 2024 |
| Fabweld Services Scotland Limited | Manufacturing | 2016 |
| Fairwinds Developments Ltd | Real estate | 2023 |
| FAS Learning CIC | Agriculture & fishing | 2024 |
| Feral Services Ltd | Professional & scientific | 2024 |
| Fidelis International Holdings Limited | Financial services | 2023 |
| Fidelis Scotland Limited | Wholesale & retail | 2010 |
| Finley Star Limited | Mining & quarrying | 2025 |
| Firthbrae Limited | Administrative & support | 2005 |
| Flowline Specialists Limited | Administrative & support | 2001 |
| Fraserburgh Footwear Limited | Wholesale & retail | 2013 |
| G Findlay Plumbing and Heating Ltd | Construction | 2019 |
| G HAY Joinery Ltd | Wholesale & retail | 2023 |
| Gamrie Gardens CIC | Arts & recreation | 2026 |
| Garden Arms Hotel Ltd | Hospitality | 2024 |
| Garden Lounge Limited | Hospitality | 2025 |
| Garry Lobban Rope Access Services Ltd. | Other services | 2006 |
| Gary Hughes Enterprises Ltd | Administrative & support | 2015 |
| Gaulcross Wind Limited | Energy | 2015 |
| GAW Marine Ltd | Agriculture & fishing | 2016 |
| Gawnsmoss Energy C.I.C. | Energy | 2015 |
| Gerrard’S Electronics Ltd | Other services | 2025 |
| Gledsgreen Energy C.I.C. | Energy | 2015 |
| Glen Atlas Limited | Real estate | 2017 |
| Glengairn Ltd | Agriculture & fishing | 2020 |
| Glenn Buchan Engineering Limited | Administrative & support | 2009 |
| Go Home Smart Limited | Information & communication | 2017 |
| Graeme B Ltd | Agriculture & fishing | 2025 |
| Graeme Burton Plumbing and Heating Ltd | Construction | 2026 |
| Grampian Marquee Hire Limited | Administrative & support | 2001 |
| Grampian Outdoor Engineering Services Ltd | Manufacturing | 2016 |
| Greenhill Renewables Limited | Administrative & support | 2009 |
| Guide Marine Services Ltd | Transport & logistics | 2015 |
| Gulfridge Limited | Agriculture & fishing | 2005 |
| H a Chalmers (Glenbarry) Limited | Wholesale & retail | 1984 |
| Harvest Ministries Limited | Other services | 2010 |
| Hearth and Soul Banff Ltd | Manufacturing | 2025 |
| Hermosa View Limited | Agriculture & fishing | 2019 |
| Highlands and Islands Renewables Ltd | Manufacturing | 2026 |
| Hillhead Trawling Ltd | Agriculture & fishing | 2023 |
| Holm Farm (1988) | | 1988 |
| Horizons (ORD) Limited | Professional & scientific | 2015 |
| I & L Turriff Ltd | Hospitality | 2015 |
| I. Cumming Ltd. | Wholesale & retail | 2005 |
| Iain Mclean Limited | Agriculture & fishing | 2003 |
| IAN G Donald (Potatoes) Ltd | Agriculture & fishing | 2007 |
| IN by 12 Ltd | Agriculture & fishing | 2024 |
| Inbrico Engineering Limited | Professional & scientific | 2015 |
| Indian Garden Cuisine Limited | Hospitality | 2018 |