| 2NDWIND Ltd | Professional & scientific | 2021 |
| 3LITTLEHUTS Ltd | Hospitality | 2021 |
| 668 Pet Care Ltd | Other services | 2023 |
| A a Davies & Co Limited | Agriculture & fishing | 2012 |
| A I M Rail Consultants Limited | Arts & recreation | 2001 |
| A Lindsay & Co | Agriculture & fishing | 2019 |
| A Yonge Consulting Ltd | Financial services | 2023 |
| AF Luxe Travel Ltd | Administrative & support | 2025 |
| Alistair Wallace Investments Ltd | Wholesale & retail | 2015 |
| ALL Bar Eden Ltd | Hospitality | 2022 |
| Allan Clark Enterprises Limited | Construction | 2015 |
| Ambassador Homes & Properties Limited | Construction | 2006 |
| Andrew Evans Limited | Real estate | 2022 |
| Annie's Aider Limited | Education | 2010 |
| Antiochian Orthodox Church of OUR Lady and Saint Ninian Ltd | Other services | 2025 |
| Aqua Electrical Limited | Manufacturing | 2026 |
| Arefor Holdings Limited | Financial services | 2023 |
| Arefor Limited | Wholesale & retail | 1982 |
| Art to Go Limited | Wholesale & retail | 2005 |
| Aspire Contracts Ltd | Extraterritorial | 2015 |
| Atomictractor (Scotland) Ltd | Wholesale & retail | 2023 |
| Auchencairn Initiative | Other services | 2004 |
| Auchenvey Farm Ltd | Agriculture & fishing | 2025 |
| Auchlane Farming Company Limited | Agriculture & fishing | 2013 |
| Auto Tech (Coachworks) Limited | Extraterritorial | 1986 |
| B HO HK Ltd | Hospitality | 2025 |
| Backfell Farm Limited | Agriculture & fishing | 2002 |
| Baggott Limited | Wholesale & retail | 2017 |
| Baker-Ball Limited | Transport & logistics | 2018 |
| Bambazonke Ltd | Wholesale & retail | 2018 |
| Barlocco Hill Game Farm | | 2001 |
| Barlochan House Limited | Health & social care | 2004 |
| Barony of Buittle Ltd | Hospitality | 2022 |
| Barscobe Farm | | 1990 |
| Barstobrick Cottages Ltd | Hospitality | 2024 |
| Barwhillanty Sporting Club Limited | Arts & recreation | 2023 |
| Bashers Breaks Ltd | Administrative & support | 2025 |
| BBM Services Ltd | Other services | 2025 |
| Beets and Pieces Limited | Hospitality | 2024 |
| Bell Compliance & Ecology Ltd | Professional & scientific | 2025 |
| BEN Gairn Property Ltd | Real estate | 2026 |
| Bengairn Country Lodges Limited | Hospitality | 2019 |
| Beoch Sporting Limited | Agriculture & fishing | 2024 |
| Blackwater Produce Ltd | Hospitality | 2010 |
| BOG Myrtle Bars Limited | Arts & recreation | 2019 |
| Bradshaw Plant Ltd | Administrative & support | 2025 |
| Breese Window Supplies Limited | Construction | 2016 |
| Brown and Ingall | | 1992 |
| BRP Dumfries Ltd | Hospitality | 2022 |
| Bryan Swales Auto Repairs Ltd. | Wholesale & retail | 2009 |
| Buckland Plants | | 1996 |
| Burnbrae Australian Labradoodles Limited | Administrative & support | 2017 |
| C&A Campbell Limited | Real estate | 2026 |
| Caddie's Cove Bistro Ltd | Hospitality | 2026 |
| Caledonia Hideaways Ltd | Hospitality | 2022 |
| Cally Mains Farming Limited | Agriculture & fishing | 2014 |
| Cally Mains Limited | Financial services | 2025 |
| Calverley Dalgetty Limited | Information & communication | 2008 |
| Caravan Graphics Limited | Wholesale & retail | 2024 |
| Caring Hands Private Care Ltd | Health & social care | 2025 |
| Carsphairn Renewable Energy Fund Limited | Financial services | 2009 |
| Carsphairn Village Shop Limited | Real estate | 1996 |
| Castle Douglas Hairdressers Limited | Other services | 2016 |
| Catalyst 360 Ltd | Professional & scientific | 2025 |
| Cergsolutions Limited | Professional & scientific | 2022 |
| Chameleon Clocks Ltd | Wholesale & retail | 2021 |
| Charlie Maclaren Agri Services Ltd | Agriculture & fishing | 2026 |
| Cherry Blossom Holdings Limited | Real estate | 2017 |
| Children of Artemis Limited | Other services | 2010 |
| Cinco Limited | Professional & scientific | 1992 |
| Cj-Ra&I Services Ltd | Professional & scientific | 2013 |
| Clanwell Hive CIC | Health & social care | 2023 |
| Clements Plumbing and Heating (Kirkcudbright) Limited | Construction | 2015 |
| Collin Mill Farm | | 2001 |
| Compass Education Limited | Education | 2004 |
| Connon Holiday Cottages Ltd | Real estate | 2024 |
| Coolsville Ltd | Wholesale & retail | 2022 |
| Corse Farming Company | | 1979 |
| Corsock Forestry Limited | Agriculture & fishing | 1997 |
| Crabappletree Limited | Agriculture & fishing | 2011 |
| Craigadam Care Ltd | Health & social care | 2022 |
| Craigadam Farm Limited | Agriculture & fishing | 1994 |
| Craigley Farms Ltd | Agriculture & fishing | 2007 |
| Cream O'Galloway Dairy Company Limited | Manufacturing | 1993 |
| Cream of Galloway Ltd | Hospitality | 2025 |
| Creative Gardens (Scotland) Ltd | Administrative & support | 2023 |
| Crisp Linen Co Ltd | Administrative & support | 2026 |
| Cuil Farming Company | Agriculture & fishing | 2019 |
| Culcaigrie Farm | | 1987 |
| Culcaigrie Farms | | 1991 |
| Curiboos Ltd | Manufacturing | 2025 |
| Currywala Limited | Hospitality | 2022 |
| D W Telfer Transport Limited | Transport & logistics | 2002 |
| Danny Philpott ( Garden Services ) Ltd | Other services | 2022 |
| Dark Skies Limited | Manufacturing | 2025 |
| Darth IT Limited | Information & communication | 2010 |
| David & Hugh Limited | Information & communication | 2012 |
| Deeside Organic Growers | | 1995 |
| Demijohn (Holdings) Limited | Wholesale & retail | 2013 |
| Demijohn (Oxford) Limited | Wholesale & retail | 2013 |