| Contextualise Ltd | Information & communication | 2021 |
| Cormiston Farm Ltd | Hospitality | 2012 |
| Corstane Ltd. | Hospitality | 2014 |
| Cosmik Debris Ltd | Manufacturing | 2025 |
| Covington Accountancy Limited | Professional & scientific | 2021 |
| Covington Fine Art Limited | Professional & scientific | 2009 |
| Craigiehall Ltd | Construction | 2023 |
| Crawson Kennels Ltd | Agriculture & fishing | 2021 |
| Crimson Edge PR Limited | Administrative & support | 2004 |
| Culter Kirk Limited | Other services | 2017 |
| D. W. Lyon Agricultural Contractors Ltd | Agriculture & fishing | 2007 |
| Darus Impex LP | | 2015 |
| Darylia Impex LP | | 2016 |
| DCM Agri FAB Ltd | Construction | 2024 |
| Dealin' Green Ltd | Agriculture & fishing | 2023 |
| Delson Trade LP | | 2014 |
| Denlordel LP | | 2017 |
| Denman Impex LP | | 2015 |
| Design ARK Limited | Extraterritorial | 2014 |
| DGB (Biggar) Ltd | Professional & scientific | 2025 |
| Dineley and Whitson Limited | Construction | 2014 |
| Dinney Clarkson Limited | Wholesale & retail | 2021 |
| Distribution Europe L.P. | | 2015 |
| DKR Agricultural Services Limited | Manufacturing | 1991 |
| DMC Commercials Limited | Manufacturing | 2021 |
| Dolphin Energy Scotland Limited | Financial services | 2023 |
| Donald Fraser Plumbing & Heating Ltd | Construction | 2016 |
| Donnachie Properties Ltd | Real estate | 2012 |
| Dreadnoise Ltd | Manufacturing | 2022 |
| Droldale Trade LP | | 2016 |
| DTS Signalling Limited | Professional & scientific | 2024 |
| E & G Play Ltd | Administrative & support | 2024 |
| E Ross Joinery Ltd. | Construction | 2017 |
| Easthill Ltd | Real estate | 2023 |
| Eazyfit Office Interiors Limited | Construction | 2001 |
| Eikos Project Systems Limited | Professional & scientific | 2005 |
| Emma D Aesthetics Ltd | Other services | 2025 |
| Environ-It Ltd | Information & communication | 2003 |
| Erisa LP | | 2017 |
| Erskine Agri Services Ltd | Manufacturing | 2025 |
| Etzmee Ltd | Wholesale & retail | 2025 |
| Executive Financial Services Limited | Financial services | 2005 |
| Explorer Property Limited | Hospitality | 2014 |
| Exportexo Trade L.P. | | 2014 |
| EYH Enterprises Limited | Energy | 2013 |
| Eyonzy Ltd | Administrative & support | 2018 |
| Findlay Mathieson Ltd. | Construction | 2010 |
| Finlayson Planning Services Limited | Professional & scientific | 2024 |
| Finmax Projects LP | | 2016 |
| Firholm Property Limited | Real estate | 2015 |
| Firm of David C Forster Ltd | Construction | 2009 |
| Food Trades (Ingredients) Limited | Hospitality | 2017 |
| Frame Brothers Ltd | Professional & scientific | 2017 |
| Freedom Garage 1 Ltd | Wholesale & retail | 2025 |
| FTL Property Ltd | Real estate | 2021 |
| Garage Equipment Installation & Repairs Limited | Manufacturing | 2020 |
| Garcia 45 Ltd | Households | 2020 |
| Gemscot Limited | Real estate | 1998 |
| Geocache Land Ltd | Wholesale & retail | 2018 |
| GK Traffic Consultancy Limited | Professional & scientific | 2010 |
| Gladium UK Ltd | Hospitality | 2019 |
| Gladstone Property Limited | Real estate | 2022 |
| GLJ (Property) Limited | Real estate | 2017 |
| Globus International LP | | 2016 |
| Goatfoot Contractors Limited | Agriculture & fishing | 1970 |
| Gordon Brown Racing Limited | Information & communication | 2007 |
| GR8 Autos Ltd | Wholesale & retail | 2024 |
| Graeme Hughson Technical Consultants Ltd | Professional & scientific | 2014 |
| Grayside WF Ltd | Energy | 2019 |
| Greenskye Energy Scotland Limited | Professional & scientific | 2025 |
| Gresford LP | | 2013 |
| Greyton Business LP | | 2014 |
| Guiding Lights Recruitment Limited | Administrative & support | 2023 |
| Hareshaw LP | | 2013 |
| Hartree Facilities Management Ltd | Professional & scientific | 2014 |
| Hartside Farms | | 1992 |
| Haynes Automotive Limited | Wholesale & retail | 2026 |
| Haynes Vehicle Services Ltd. | Real estate | 2011 |
| Hazelton Trade LP | | 2013 |
| Henry’S Peebles Ltd | Hospitality | 2026 |
| Highland Holidays Group Limited | Hospitality | 2019 |
| Highland Holidays Limited | Hospitality | 1970 |
| Highland Livestock Ltd | Agriculture & fishing | 2019 |
| Hill O Stane Ltd | Construction | 2021 |
| Hillhead of Covington Limited | Wholesale & retail | 2021 |
| Hillwood Farm Ltd | Wholesale & retail | 2022 |
| Hodge Specialist Transport Limited | Transport & logistics | 2015 |
| Hugh P Jackson Ltd. | Agriculture & fishing | 2013 |
| Hybel Trade LP | | 2016 |
| Hyndshawland Farm Stables Ltd | Real estate | 2018 |
| Hyndshillend Farm Limited | Agriculture & fishing | 2000 |
| IAN G Johnstone | | 1987 |
| Ibsm Ltd | Professional & scientific | 2024 |
| Icon Oak Limited | Professional & scientific | 2022 |
| IE Mortgages Ltd | Financial services | 2025 |
| Impex Design LP | | 2018 |
| Infinsys Ltd | Information & communication | 2020 |
| Inglor Impex LP | | 2017 |
| Inpp Training UK Ltd | Education | 2025 |
| Intelligent Training Limited | Education | 2003 |