| Integral Smarthome Ltd | Construction | 2015 |
| Irvings Homestyle Bakery Limited | Manufacturing | 2003 |
| Istanbul Kebab House STR Ltd | Hospitality | 2024 |
| J & J Mcconchie Limited | Hospitality | 2015 |
| J C Offshore Management Limited | Mining & quarrying | 2011 |
| J&A Services Ltd | Other services | 2025 |
| Jaccs Consulting Ltd | Professional & scientific | 2017 |
| James Brown (Petrol) Limited | Real estate | 1985 |
| James Parker ( Gardening ) Ltd | Other services | 2022 |
| JIM Prentice Limited | Real estate | 2018 |
| Jockspeed Limited | Real estate | 2013 |
| JOE Buckles Limited | Manufacturing | 2014 |
| JTP Homes Limited | Hospitality | 2014 |
| K W Farm & Equestrian Limited | Agriculture & fishing | 2019 |
| Kelton Church Limited | Health & social care | 2026 |
| Kenmure Fisheries Limited | Real estate | 1966 |
| Kings Arms Hotel Limited | Hospitality | 1993 |
| Knockengorroch Community Interest Company | Arts & recreation | 2006 |
| Knockreoch Farm | | 1995 |
| Kota Letting Ltd | Real estate | 2026 |
| Kudo Energy Limited | Information & communication | 2004 |
| L&J Ventures Ltd | Real estate | 2021 |
| L&J Windguard Ltd | Transport & logistics | 2025 |
| Lade Architecture Ltd | Professional & scientific | 2026 |
| Laggan Outdoor Limited | Hospitality | 2007 |
| Laser Loungee Ltd | Health & social care | 2020 |
| Lawers of Nature Limited | Manufacturing | 2021 |
| Lawn Ranger Garden Services Limited | Administrative & support | 2016 |
| LCM Southwest Limited | Other services | 2017 |
| Lewis Blair Limited | Wholesale & retail | 2014 |
| Limousin Genetics Limited | Extraterritorial | 2018 |
| Little Knox Lodges Limited | Hospitality | 2026 |
| Little Wren Production Music Ltd | Information & communication | 2024 |
| Ljra Trading Ltd | Real estate | 2024 |
| LMP Property Investment Limited | Real estate | 2025 |
| Loch KEN Adventures Ltd | Arts & recreation | 2021 |
| Loch KEN Getaways Ltd | Hospitality | 2021 |
| Loch KEN Holiday Centre Limited | Hospitality | 1974 |
| Lochdougan Contracts Limited | Agriculture & fishing | 2004 |
| Lochhill Agroecological Farm CIC | Agriculture & fishing | 2025 |
| Lochinvar Leisure Ltd | Hospitality | 2010 |
| Lochton Farming Company Limited | Agriculture & fishing | 2008 |
| LTM Decorators Limited | Construction | 2021 |
| Lumina Wellness & Aesthetics Ltd | Health & social care | 2026 |
| M & M Kerr Limited | Transport & logistics | 2011 |
| M K Truck Services Limited | Wholesale & retail | 2025 |
| Mactaggart Farming Company | | 1991 |
| MAD Mike Trading Limited | Wholesale & retail | 2013 |
| Maisich Ltd | Health & social care | 2025 |
| Maitland Welding UK Ltd | Manufacturing | 2025 |
| Marbert Limited | Agriculture & fishing | 2015 |
| Martin's Computer Repairs Limited | Information & communication | 2014 |
| Maxwell Construction and Civils Limited | Construction | 2013 |
| Mcconchie Partnership Ltd | Agriculture & fishing | 2021 |
| Mcmiken Eggs Ltd | Agriculture & fishing | 2025 |
| Mcpherson Agri Machinery Ltd | Wholesale & retail | 2023 |
| Mcturk Ventures Ltd | Manufacturing | 2026 |
| Meleks Fryer Ltd | Hospitality | 2025 |
| Meric Fish Limited | Agriculture & fishing | 2011 |
| Merkland Farms Ltd. | Agriculture & fishing | 2016 |
| Merrick Engineering Limited | Professional & scientific | 2016 |
| Mill on the Fleet Cafe CIC | Hospitality | 2024 |
| Minor Renovations Ltd | Construction | 2025 |
| Mistruth Ltd | Wholesale & retail | 2025 |
| Mixbag Music Productions Ltd | Information & communication | 2025 |
| Monybuie Limited | Agriculture & fishing | 2020 |
| Moore's Fish & Chips Ltd | Hospitality | 2017 |
| Morattie Hotels Ltd | Hospitality | 2022 |
| Morris Architecture Limited | Construction | 2024 |
| Mountain Weather Information Service | Professional & scientific | 2014 |
| MR Pooks Limited | Hospitality | 2017 |
| N & D Austin Limited | Agriculture & fishing | 2010 |
| Nadarra Ecology Ltd | Professional & scientific | 2019 |
| Nadarra Environmental Limited | Professional & scientific | 2025 |
| NAN Tathren of Newstead Ltd | Real estate | 2026 |
| Naqvi Enterprises Ltd | Wholesale & retail | 2022 |
| Nash Intergalactic Ltd | Wholesale & retail | 2020 |
| Natural Power Asset Management Limited | Professional & scientific | 2006 |
| Natural Power Services Limited | Professional & scientific | 2002 |
| Naturally Smart Limited | Education | 2025 |
| Ndtek Access Ltd | Mining & quarrying | 2025 |
| Nelson & Gillespie | | 1986 |
| NET Potential Ltd | Information & communication | 2010 |
| Nether Crae Ltd | Agriculture & fishing | 2021 |
| Nikos Home Made Catering Ltd | Hospitality | 2024 |
| Niven Developments Limited | Other services | 2016 |
| NLT Contracts Ltd | Manufacturing | 2024 |
| NN15DEN Ltd | Agriculture & fishing | 2024 |
| PA POP UP Limited | Wholesale & retail | 2018 |
| Panache (Castle Douglas) Limited | Wholesale & retail | 2006 |
| Park Gate Property Limited | Real estate | 2003 |
| Paymán Holdings 8 Ltd | Hospitality | 2020 |
| Preservers & Co. Ltd | Manufacturing | 2025 |
| Propagate (Scotland) CIC | Other services | 2017 |
| PRW Farms | Agriculture & fishing | 2018 |
| Queenshill Country Cottages Limited | Hospitality | 1996 |
| Queenshill Equestrian Centre | | 1990 |
| Queenshill Properties Limited | Real estate | 1991 |
| Queenshill Rural Pursuits Limited | Arts & recreation | 1996 |
| R & a Fabrication & Engineering Limited | Manufacturing | 2006 |