| C. Engineering Limited | Agriculture & fishing | 2003 |
| C.Mckenzie Ltd | Manufacturing | 2025 |
| C.R. Developments Limited | Construction | 2005 |
| CA Trading & SON Ltd | Administrative & support | 2025 |
| Cairnty Decs Limited | Administrative & support | 2004 |
| Caledonia Consultancy (Moray) Limited | Mining & quarrying | 2014 |
| Canace Limited | Hospitality | 2012 |
| Carron Restaurant Limited | Hospitality | 2004 |
| Cassl Construction Limited | Mining & quarrying | 2018 |
| CCF Tech Services Ltd | Professional & scientific | 2022 |
| Celtic Fisheries Limited | Agriculture & fishing | 2023 |
| Ceml Limited | Real estate | 2013 |
| Chartered Asset Management Limited | Real estate | 2018 |
| Chinese Dragon Portknockie Ltd | Hospitality | 2024 |
| City of Elgin BID Ltd. | Administrative & support | 2009 |
| CJ Fishing Ltd | Administrative & support | 2024 |
| Clark Cakes Limited | Hospitality | 2025 |
| CNC Timber Manufacturing Ltd. | Construction | 2002 |
| Cnoc Garage Services Ltd | Wholesale & retail | 2023 |
| Coach House Buckie Ltd | Hospitality | 2021 |
| Coach House Properties Investments Ltd | Real estate | 2024 |
| Coastal BOY Ltd. | Agriculture & fishing | 2018 |
| Coastal Pizza Limited | Hospitality | 2021 |
| Cody Fishing Limited | Agriculture & fishing | 2018 |
| Coffee COO Limited | Extraterritorial | 2023 |
| Company Cuisine Limited | Hospitality | 2004 |
| Connor Soutar Electrical Ltd | Construction | 2022 |
| Contiva Ltd | Professional & scientific | 2025 |
| Costello Construction Services Ltd | Construction | 2024 |
| Coull Electrical Ltd | Manufacturing | 2023 |
| Coull Holiday Homes & Rentals Ltd | Hospitality | 2013 |
| Coull Property Ltd | Real estate | 2022 |
| Covestream Limited | Administrative & support | 2015 |
| CP Subsea Ltd | Administrative & support | 2012 |
| CP Welding & Fabrication Ltd | Professional & scientific | 2025 |
| Crown Electric Company Ltd | Construction | 2023 |
| Cruickshank High Voltage Services Ltd | Other services | 2023 |
| Cruickshank T&D Energisation Ltd | Other services | 2026 |
| Crystalclearcoatings Limited | Administrative & support | 2025 |
| CU Jimmi Limited | Agriculture & fishing | 2022 |
| Currie Contractors Cullen Ltd | Construction | 1993 |
| D & G Innes Fishing Co. Ltd. | Agriculture & fishing | 2003 |
| D S Fishing Ltd | Agriculture & fishing | 2023 |
| D W C Roofing Ltd | Construction | 2026 |
| D.S.M. Fishing Limited | Agriculture & fishing | 2004 |
| DA Capital Holdings Ltd | Professional & scientific | 2015 |
| Dallachy Ltd | Administrative & support | 2024 |
| Dan-Aar Fishing Limited | Agriculture & fishing | 2006 |
| Danfi-Property Ltd | Real estate | 2023 |
| David Masson Joinery Ltd | Administrative & support | 2014 |
| David Wilson Fishing Limited | Agriculture & fishing | 2007 |
| Denturamics Limited | Health & social care | 2003 |
| Dinoz Limited | Hospitality | 2025 |
| Dipple Services Limited | Construction | 2011 |
| DLG Project Services Ltd | Administrative & support | 2015 |
| DMS Property Partners Ltd | Real estate | 2023 |
| Donald Mackenzie and the Moray Council | | 1997 |
| Doug Linton Roofing Ltd | Construction | 2025 |
| Dough ME a Flavour Ltd | Wholesale & retail | 2024 |
| Drumdelgie Fishing Ltd | Agriculture & fishing | 2018 |
| Drummuir & Botriphnie Community Trust | Administrative & support | 2004 |
| Dumiros Holidays Limited | Hospitality | 1987 |
| Duncan Joinery Ltd. | Construction | 2017 |
| DW Electrical Engineers Ltd | Construction | 2021 |
| Dynamic Waves Ltd | Administrative & support | 2025 |
| EAT Mair Fish Limited | Wholesale & retail | 2002 |
| Edward a J White & Co Limited | Agriculture & fishing | 2017 |
| EJM Rope Access Construction Ltd | Construction | 2025 |
| EKC Associates Limited | Other services | 2014 |
| Elitecampersales Limited | Manufacturing | 2021 |
| Emulator LLP | | 2024 |
| Eviellie Ltd. | Agriculture & fishing | 2017 |
| Ewen J Fraser Plant Hire Ltd | Construction | 2021 |
| F.F.F. Limited | Construction | 2004 |
| FAL Scottish Propeller Service Ltd | Other services | 2015 |
| Falcon Breeders Ltd | Agriculture & fishing | 2016 |
| Farquhar Watch Company Ltd | Manufacturing | 2021 |
| Fettes Properties Ltd | Hospitality | 2020 |
| Findochty Fishing and Fabrication FFF Ltd | Agriculture & fishing | 2022 |
| Fladda Maid Fishing Company Limited | Agriculture & fishing | 2015 |
| Flicks Hair & Beauty Limited | Other services | 2003 |
| Flower Buckie Ltd | Hospitality | 2026 |
| Fraser AX Ltd | Professional & scientific | 2019 |
| Freeward Limited | Agriculture & fishing | 2003 |
| Freshfield Construction Ltd | Construction | 2017 |
| Furniture Art Limited | Manufacturing | 2019 |
| Fusion Offshore Ltd | Administrative & support | 2011 |
| G & T Innes Limited | Construction | 2024 |
| G & T Sinclair Ltd | Administrative & support | 2021 |
| G Newlands E&I Ltd | Manufacturing | 2025 |
| G R S Construction Services Ltd. | Construction | 2004 |
| G&G Cruickshank Limited | Manufacturing | 2023 |
| G-Ten Commercials Ltd | Wholesale & retail | 2014 |
| G. J. Campbell Ltd | Construction | 2016 |
| G. J. Speyside Ltd. | Hospitality | 2017 |
| Gardiner Builders Limited | Construction | 2007 |
| Gateway Control Systems Limited | Manufacturing | 1997 |
| Gauld's Fruit & VEG Ltd. | Wholesale & retail | 2002 |
| Gavin Smith Fishing Ltd | Agriculture & fishing | 2013 |
| Gbowie Telcom Ltd | Information & communication | 2023 |