| Inverboyndie Trawls LLP | | 2021 |
| Inverleven Limited | Professional & scientific | 2017 |
| IT Rockstars Ltd | Information & communication | 2016 |
| J Gatt Fishing Ltd | Agriculture & fishing | 2025 |
| J.G.S. & D Duncan Limited | Administrative & support | 2010 |
| James a. Forbes Ltd | Construction | 2021 |
| James Cameron Hairdressing Ltd | Other services | 2008 |
| James Gammie & Sons Ltd | Administrative & support | 2017 |
| James Peartree Limited | Hospitality | 2008 |
| Jcws Engineering Limited | Mining & quarrying | 2018 |
| JF Blanchard Electrical Services Ltd | Mining & quarrying | 2014 |
| JG West Ltd | Administrative & support | 2011 |
| JJW 77 Limited | Agriculture & fishing | 2018 |
| Jker Ltd | Administrative & support | 2013 |
| JKW Group Limited | Other services | 2016 |
| JNR Signs Limited | Professional & scientific | 2020 |
| Jonjochar Ltd | Real estate | 2015 |
| Joshb Ltd | Agriculture & fishing | 2019 |
| JP Joinery Services Ltd | Construction | 2025 |
| JRL Civil Construction Ltd | Professional & scientific | 2025 |
| Jumeirah Fishing Ltd | Agriculture & fishing | 2022 |
| JWA Services Limited | Professional & scientific | 2002 |
| K4 Property Maintenance Ltd | Construction | 2026 |
| Kafe KA Ltd | Hospitality | 2025 |
| KEN Barbour Limited | Construction | 2009 |
| Keyelite Lock and Security Ltd | Administrative & support | 2025 |
| Kiltryknock Farming Partnership | | 1994 |
| King Edward Tyre Services Limited | Wholesale & retail | 2012 |
| Kirktown Farm | | 1986 |
| KM Property Contractor Ltd | Construction | 2025 |
| Knab Ltd. | Agriculture & fishing | 2006 |
| Komandor (Dundee) Limited | Construction | 2019 |
| Lady Luck Equestrian Ltd | Administrative & support | 2008 |
| Ladysbridge Residents Community Interest Company | Health & social care | 2024 |
| Ladysbridge Village Limited | Construction | 2004 |
| Laurie Ritchie Limited | Agriculture & fishing | 2016 |
| Le's Happy Place Ltd | Hospitality | 2024 |
| LEE Barron Fishing Ltd | Agriculture & fishing | 2023 |
| LEE Innes Limited | Construction | 2003 |
| Lee-Rose Fishing Ltd | Agriculture & fishing | 2016 |
| Lewgistics Limited | Professional & scientific | 2011 |
| Lewis Walker Services Ltd | Construction | 2023 |
| LFJ Engineering Limited | Other services | 2013 |
| Lighthouse Banff Fish & Chips Ltd | Hospitality | 2022 |
| Linganbo Engineering Limited | Mining & quarrying | 1998 |
| Linkview Ltd | Agriculture & fishing | 2022 |
| Little BEN Woodland Ltd | Real estate | 2024 |
| Live Event Management Ltd | Administrative & support | 2019 |
| LJS Fishing Ltd | Agriculture & fishing | 2019 |
| LMW Autos Ltd | Wholesale & retail | 2017 |
| Loanhead Renewables Ltd | Administrative & support | 2013 |
| Lovena Limited | Real estate | 2018 |
| Lovie Marine Services Ltd | Agriculture & fishing | 2016 |
| LR O&G Limited | Mining & quarrying | 2016 |
| Lumiglow Tanning & Wellness Studio Ltd | Other services | 2025 |
| M HAY Joinery Limited | Construction | 2016 |
| M.V. Seagull | Real estate | 2003 |
| Macdonald Conglomerations Limited | Hospitality | 2024 |
| Macleod Diving & Engineering Ltd | Professional & scientific | 2021 |
| MANAGEMENT44 Ltd | Professional & scientific | 2016 |
| Marc Gordon Design Ltd | Professional & scientific | 2023 |
| Mark Robertson (Scotland) Ltd. | Agriculture & fishing | 2016 |
| Markcove Limited | Administrative & support | 2015 |
| Martin Stuart Ltd | Wholesale & retail | 2023 |
| Matheson Brewers Ltd | Manufacturing | 2018 |
| Mckilligan Financial Limited | Professional & scientific | 2020 |
| Mclardy Medical Services Ltd | Health & social care | 2024 |
| Mcrobert Park Association Limited | Arts & recreation | 2008 |
| MEI Xing Portsoy Ltd | Hospitality | 2026 |
| Messrs J Smith Ltd | Wholesale & retail | 2025 |
| MEW Property Group Ltd | Real estate | 2025 |
| Milbethill Renewables Limited | Energy | 2010 |
| Miller JAX Ltd | Agriculture & fishing | 2020 |
| Milwind Limited | Administrative & support | 2012 |
| MKK Fishing Ltd | Agriculture & fishing | 2023 |
| Mohr View Fishing Ltd | Agriculture & fishing | 2026 |
| Mohr Windpower Limited | Administrative & support | 2011 |
| Montcoffer Fishings Limited | Real estate | 2005 |
| Moray Firth Marine Surveys Ltd. | Professional & scientific | 2010 |
| Morrison Contractor Ltd | Construction | 2017 |
| Morrison Joinery Contractors Limited | Construction | 2021 |
| Motive Bidco Limited | Financial services | 2022 |
| Motive Certification & Inspection Limited | Administrative & support | 2011 |
| Motive Offshore Group Holdings Limited | Financial services | 2019 |
| Motive Offshore Group Ltd. | Financial services | 2013 |
| Motive Rentals Ltd. | Manufacturing | 2010 |
| Motive Topco Limited | Financial services | 2022 |
| Mountwest Abattis Limited | Administrative & support | 2009 |
| Msrl Properties Ltd | Real estate | 2023 |
| Muckletown Farms | | 1989 |
| Muirake Farm | | 1997 |
| Muirake Farm (1998) | | 1998 |
| Murdoch Plumbing & Heating Limited | Construction | 2015 |
| MV Services (Banff) Limited | Agriculture & fishing | 2018 |
| MW Lynx Property Ltd | Real estate | 2025 |
| MW Prans Ltd | Agriculture & fishing | 2023 |
| My Place Holistic, Beauty & Foot Care Clinic Ltd | Manufacturing | 2021 |
| Myrus Caravan Park Limited | Hospitality | 2004 |
| N & a Masson Electrical Ltd | Construction | 2025 |
| N Duncan Joinery Ltd | Construction | 2013 |