| Islerose Limited | Agriculture & fishing | 1995 |
| Itsm Excellence Ltd | Information & communication | 2025 |
| J & a Clarkson Ltd | Real estate | 2016 |
| J a Fencing Ltd | Agriculture & fishing | 2023 |
| J a Hewitt Limited | Manufacturing | 2022 |
| J C Fencing Limited | Construction | 2020 |
| J. & a. Galloway Limited | Agriculture & fishing | 1964 |
| J. & J. Campsie Limited | Wholesale & retail | 1960 |
| Jack Hinks Music Limited | Administrative & support | 2013 |
| James Harvie & Sons Ltd. | Wholesale & retail | 2009 |
| Jamr Ltd | Real estate | 2023 |
| Jason Bark Limited | Agriculture & fishing | 2005 |
| JE Landscaping Services Ltd | Administrative & support | 2019 |
| JGE Auto Services Ltd | Wholesale & retail | 2021 |
| Jikiden Reiki With Ruth Ltd | Health & social care | 2018 |
| JR Design & Fabrication Ltd | Manufacturing | 2017 |
| KEEN2KLEEN Limited | Administrative & support | 2022 |
| Kiltedink Ltd | Arts & recreation | 2024 |
| KJM Editorial Services Ltd | Information & communication | 2022 |
| Klgts Limited | Information & communication | 2016 |
| KW Wang Ltd | Hospitality | 2023 |
| L a Forshaw Ltd | Wholesale & retail | 2026 |
| Lakesphere Limited | Wholesale & retail | 2010 |
| Lamington Livestock Limited | Agriculture & fishing | 2021 |
| Lamingtonrituals Ltd | Wholesale & retail | 2026 |
| Lannsa Surgical Consultancy Ltd | Professional & scientific | 2007 |
| Laura Mccranor Events Limited | Professional & scientific | 2021 |
| Lawview Ventures Ltd | Wholesale & retail | 2022 |
| LCB Project Management Ltd | Administrative & support | 2014 |
| Ldkm Ltd | Information & communication | 2025 |
| Lifting Material Supplies Ltd | Manufacturing | 2016 |
| Limehouse (Property Specialists) Ltd. | Real estate | 2009 |
| Lisa Wallace Occupational Therapy Scotland Ltd | Health & social care | 2025 |
| Littlewell Property Ltd | Real estate | 2025 |
| Lochlyoch Farms Limited | Agriculture & fishing | 2006 |
| Lorinel LP | | 2014 |
| Lowther Leisure Facilities Ltd | Arts & recreation | 2022 |
| Lowthers Railway Society Limited | Arts & recreation | 1986 |
| Lucy Hynes Digital Healthcare and Transformation Consultancy Limited | Health & social care | 2023 |
| Lumina Trading LP | | 2015 |
| Luxtrade Alliance L.P. | | 2013 |
| Lyon Scaffolding Solutions Limited | Construction | 2025 |
| M & F Lukas LLP | | 2011 |
| M a K Plant Services Ltd | Agriculture & fishing | 2017 |
| Marfy's Reworks Ltd | Manufacturing | 2025 |
| Mark Field Electrical Limited | Professional & scientific | 2024 |
| Mcdiarmid Equine Consultancy Ltd | Professional & scientific | 2023 |
| Mcdonald Motors Limited | Wholesale & retail | 2017 |
| Mermaids Scotland Limited | Wholesale & retail | 2017 |
| Mhor Electrics Limited | Construction | 2025 |
| Midlock Farms Ltd | Agriculture & fishing | 2025 |
| Miltonica Trade LP | | 2015 |
| Miralina LP | | 2013 |
| Mkgts Ltd | Professional & scientific | 2015 |
| Moidart.Us Ltd | Health & social care | 2013 |
| Monoevents Ltd | Information & communication | 2024 |
| Morgan & Oates Scarves Ltd | Extraterritorial | 2022 |
| Morris Nominees Limited | Professional & scientific | 2015 |
| Mount Pleasant Limited | Wholesale & retail | 2020 |
| Murugan Retail Ltd | Wholesale & retail | 2025 |
| Nacondo Ltd | Construction | 2025 |
| Newton Farmers | | 1991 |
| NRR Investments Limited | Administrative & support | 2005 |
| OB Integrity Ltd | Construction | 2022 |
| Oldris Impex LP | | 2016 |
| Orla Products Ltd | Wholesale & retail | 2024 |
| Osden LP | | 2017 |
| Ovens Butchers Biggar Ltd | Wholesale & retail | 2018 |
| Overburns Limited | Wholesale & retail | 2022 |
| Owens Formwork Limited | Construction | 2010 |
| Ownyourship Ltd | Information & communication | 2015 |
| P. & a. Brown (Cardon) | | 1998 |
| Pallet Recycling Scotland Ltd | Manufacturing | 2017 |
| Patrick Baxter Ltd | Education | 2026 |
| PBI Pro Data Services Ltd | Information & communication | 2021 |
| Pixel Cove TCG & Collectibles Ltd | Wholesale & retail | 2025 |
| PJB Electrical (Edinburgh) Ltd | Energy | 2014 |
| PMC Electrical Services Ltd | Construction | 2016 |
| Process Risk Solutions Limited | Professional & scientific | 2015 |
| Procon-Consulting Limited | Professional & scientific | 2025 |
| Prometheus Holdings Limited | Professional & scientific | 2006 |
| Proximo Assets Ltd | Real estate | 2024 |
| Purify Holistic Health Ltd | Health & social care | 2023 |
| Purple Fusion Ltd | Hospitality | 2019 |
| Quercus Cottage LLP | | 2018 |
| Quothquan Workshops Limited | Wholesale & retail | 2008 |
| R E Wood & Sons Ltd | Agriculture & fishing | 2012 |
| R Millar Contracting Ltd | Agriculture & fishing | 2026 |
| Raabco Ltd | Transport & logistics | 2021 |
| Radan Impex LP | | 2016 |
| Raemex Ltd | Construction | 2023 |
| Rebel Streak Ltd | Wholesale & retail | 2026 |
| Red Heather Experts (Scotland) Ltd | Professional & scientific | 2025 |
| Reive Plant Ltd | Agriculture & fishing | 2012 |
| Rentness Ltd | Real estate | 2025 |
| Rigloo Ltd | Manufacturing | 2018 |
| Rimlust Wheel Company Limited | Wholesale & retail | 2020 |
| Rindera Projects LP | | 2015 |
| Riolat LP | | 2014 |
| Ritemp Services Ltd | Manufacturing | 2013 |