| N'Circleall CIC | Education | 2025 |
| Namron Engineering Ltd. | Agriculture & fishing | 2009 |
| Nespt Retail Limited | Wholesale & retail | 2024 |
| Netherwood Marine Services Limited | Other services | 2024 |
| Newbigging Farms Limited | Agriculture & fishing | 1997 |
| Nicol Ritchie Fishing Ltd. | Agriculture & fishing | 2013 |
| Nicolas Homebake Ltd. | Manufacturing | 2003 |
| NO 27 Turriff Limited | Administrative & support | 2015 |
| Nonnarb Services Limited | Information & communication | 2026 |
| North Air Property Ltd | Real estate | 2023 |
| Northeast IT Ltd | Information & communication | 2012 |
| NV62 Limited | Professional & scientific | 2024 |
| Nyah Fishing Limited | Agriculture & fishing | 2004 |
| Ocean View Banff Ltd | Health & social care | 2019 |
| Oceanaut Industries Limited | Manufacturing | 2023 |
| Oceonic Limited | Administrative & support | 2017 |
| Old Leslie Consultancy Ltd | Professional & scientific | 2017 |
| Onyx Offshore Limited | Agriculture & fishing | 2019 |
| Orkan Limited | Energy | 2011 |
| Ortho Fusion Limited | Health & social care | 2026 |
| Otter Electronics Ltd | Wholesale & retail | 2025 |
| Palace (Gamrie) Limited | Agriculture & fishing | 2026 |
| Parkside Livestock Limited | Wholesale & retail | 2025 |
| Paul Florence Mortgage Services Limited | Financial services | 2018 |
| Paul Laird Joinery Ltd | Construction | 2017 |
| PCS Electronics Limited | Information & communication | 2008 |
| Peatknowe Limited | Hospitality | 2022 |
| PEE PEE Promotions Ltd | Arts & recreation | 2020 |
| Pick NU Limited | Health & social care | 2015 |
| Pinnacle Aesthetics Ltd | Health & social care | 2021 |
| Pitinnan Farms (Daviot) Ltd. | Agriculture & fishing | 2007 |
| Port Luany Ltd | Agriculture & fishing | 2020 |
| Portsoy Auto Services Ltd | Wholesale & retail | 2026 |
| Portsoy Autos Limited | Wholesale & retail | 2024 |
| Portsoy Community Enterprise | Arts & recreation | 2006 |
| Portsoy OUT of School Club Limited | Education | 2003 |
| Property Partners (Scotland) Ltd | Real estate | 2010 |
| Property Partners Construction (Scotland) Ltd | Construction | 2022 |
| Property Partners Holdings (Scotland) Ltd | Real estate | 2022 |
| Qrafted Limited | Wholesale & retail | 2019 |
| R Allan Joinery Limited | Construction | 2016 |
| Radical Enterprise Ltd | Arts & recreation | 2023 |
| RC Fishing Ltd. | Agriculture & fishing | 2010 |
| Rebecca Shearer Ltd | Professional & scientific | 2021 |
| Rediffusion North East Ltd | Construction | 2025 |
| Regentwalk Limited | Agriculture & fishing | 2003 |
| Restaurant Nineteen Limited | Hospitality | 2015 |
| Riddoch Haulage Ltd | Transport & logistics | 2024 |
| Riley Betts Ltd | Information & communication | 2025 |
| RJB (Scotland) Ltd. | Agriculture & fishing | 2005 |
| RJL Electrical & Renewables Ltd | Construction | 2025 |
| Robert Sinclair Marine Consultants Ltd. | Transport & logistics | 2011 |
| Robert Souter (Licola) Limited | Agriculture & fishing | 2018 |
| Ross Mckenzie Ltd. | Construction | 2009 |
| Rosser & MAY Limited | Administrative & support | 2024 |
| Royston Resources Ltd. | Wholesale & retail | 2003 |
| RT Pizzas Limited | Hospitality | 2022 |
| Rush Distribution Ltd | Wholesale & retail | 2023 |
| Rush Gaming Ltd | Wholesale & retail | 2013 |
| Ruvan Investments Ltd | Real estate | 2018 |
| Ryan Sea Services Ltd | Agriculture & fishing | 2022 |
| Safe SET Scotland Ltd | Public administration | 2024 |
| Salt Water Seafoods Ltd | Wholesale & retail | 2020 |
| Sandwood Capital Solutions Limited | Real estate | 2021 |
| Sandwood Commercial Services Limited | Real estate | 2020 |
| Sandwood Holdings Ltd | Financial services | 2021 |
| Sanna Properties Limited | Real estate | 2014 |
| Scanwell (UK) Limited | Administrative & support | 2012 |
| Scott AG Solutions Ltd | Agriculture & fishing | 2025 |
| Scott Fishing Industries Limited | Agriculture & fishing | 2017 |
| Scott Nicol Enterprises Ltd. | Agriculture & fishing | 2009 |
| SD Autotech (Banff) Ltd | Wholesale & retail | 2022 |
| Seamonster Studio Ltd | Other services | 2016 |
| Second CHANCE.NO40 CIC | Wholesale & retail | 2025 |
| Seivwright Brothers Limited | Construction | 2002 |
| Shalanna LLP | | 2008 |
| Shand Building Design Limited | Professional & scientific | 2008 |
| Sidewinder Trawling Ltd | Agriculture & fishing | 2022 |
| Simple Razor Blades Limited | Other services | 2018 |
| Sirology Ltd | Wholesale & retail | 2016 |
| SKIVO2 Limited | Administrative & support | 2009 |
| Skivolution Limited | Administrative & support | 1997 |
| Slackdale Farms | | 1987 |
| Smith Fishing Ltd | Agriculture & fishing | 2020 |
| Solasta Trading LP | | 2016 |
| Solidplus Ltd | Information & communication | 2025 |
| SOY Kilts Ltd. | Manufacturing | 2007 |
| SR Portsoy Ltd | Professional & scientific | 2024 |
| Starpoint Properties LLP | | 2007 |
| Start the Best Ltd | Health & social care | 2022 |
| Station Bar & Grill Hotel Ltd | Hospitality | 2025 |
| Stephen Wiseman Ltd. | Agriculture & fishing | 2007 |
| Stevril Holdings Ltd | Real estate | 2025 |
| Stewart Cheyne Ltd | Wholesale & retail | 2018 |
| Strachan Pharmacy Limited | Wholesale & retail | 2012 |
| Strachan Property Limited | Real estate | 2010 |
| Strocherie Renewables Limited | Administrative & support | 2012 |
| Sulisker Ltd | Agriculture & fishing | 2023 |
| Summertown Farms | | 1987 |
| Sunbed Hire @ Home Ltd | Administrative & support | 2014 |