| "Mates Rates Services Ltd | Other services | 2024 |
| 8BE Ltd | Professional & scientific | 2022 |
| A a Stewart Ltd | Administrative & support | 2015 |
| Accuquin Ltd | Professional & scientific | 2024 |
| Acfm Technical Services Ltd | Administrative & support | 2017 |
| Achtercairn Enterprises Limited | Real estate | 1978 |
| Achterneed Hydro Scheme Ltd. | Energy | 2014 |
| Acupet VET Ltd | Professional & scientific | 2021 |
| Adhoc HR Ltd | Administrative & support | 2017 |
| AFJ Homes Limited | Construction | 2020 |
| AIRSOURCE1(HIGHLAND) Limited | Manufacturing | 2014 |
| AJ Access Ltd | Construction | 2026 |
| AJM Agri Ltd | Agriculture & fishing | 2015 |
| AKR Services Ltd | Information & communication | 2020 |
| Alba Service and Supply Limited | Construction | 1980 |
| Alice Mcneil Integrative Health Ltd | Education | 2025 |
| Allan Clark Painting and Taping Contractor Ltd | Construction | 2025 |
| Allan Moore (Drummond) Limited | Agriculture & fishing | 1960 |
| Allan Williamson Contractor Limited | Manufacturing | 2023 |
| Alross Holdings Ltd | Financial services | 2024 |
| Ambit Caledonian Limited | Construction | 1986 |
| AMD Property Services Limited | Administrative & support | 2003 |
| AMP Highland Ltd | Construction | 2026 |
| Andrematte Ltd | Wholesale & retail | 2025 |
| Andrew Fraser Joinery Ltd. | Construction | 2003 |
| Andrew Munro Plumbing & Heating Services Ltd. | Construction | 2003 |
| Angus Mackay Electrical Ltd | Construction | 2014 |
| Animal Health (Highland) Ltd | Wholesale & retail | 2011 |
| Applegrove Highland Ltd | Extraterritorial | 2022 |
| Ardtower Cars Ltd | Wholesale & retail | 2023 |
| Area 8 Digital Ltd | Information & communication | 2025 |
| Aspire Highland Ltd | Professional & scientific | 2018 |
| Avery Cameron Training Ltd | Administrative & support | 2022 |
| AW Scott Limited | Construction | 2009 |
| B Cormack & SON Limited | Transport & logistics | 2002 |
| BAH Highland Ltd | Real estate | 2026 |
| Baillie Investments Limited | Administrative & support | 2016 |
| Baillie Properties Limited | Professional & scientific | 2016 |
| Balavil Escapes Limited | Hospitality | 2020 |
| Ballicherry Farm Contracting Ltd | Agriculture & fishing | 2015 |
| Balnabeen Medical Ltd. | Health & social care | 2004 |
| Barmekin Limited | Real estate | 1979 |
| Batty's Baps Limited | Hospitality | 2015 |
| Bauer Coatings & Inspection Ltd | Manufacturing | 2020 |
| Bayhanarts Limited | Professional & scientific | 1986 |
| Bentley Electrical Installations (Dingwall) Limited | Construction | 1985 |
| Beyond Boarders Ltd | Professional & scientific | 2017 |
| Bits and Pieces (Highland) Limited | Wholesale & retail | 2018 |
| Black Isle Access and Rigging Ltd | Construction | 2013 |
| Black Isle Timber Construction Ltd | Construction | 2025 |
| Black Rock Inspection Consultancy Ltd | Professional & scientific | 2018 |
| Blythswood Care | Administrative & support | 2017 |
| Bm-Motorsport-Fabrications Ltd | Manufacturing | 2023 |
| Bmac Contracting Ltd | Mining & quarrying | 2022 |
| Botanics Limited | Wholesale & retail | 2002 |
| Brae Classics Limited | Professional & scientific | 2008 |
| Braemore Square Limited | Administrative & support | 2016 |
| Brahan Farms Limited | Agriculture & fishing | 1971 |
| Bskm Ltd | Hospitality | 2024 |
| BT Coatings Ltd | Manufacturing | 2025 |
| Buka Forestry Ltd | Agriculture & fishing | 2025 |
| C & D Ross Ltd | Wholesale & retail | 2016 |
| C MAC Joinery Ltd | Construction | 2021 |
| C W Joinery Ltd | Construction | 2013 |
| C&D Greenroots Ltd | Construction | 2025 |
| Cactus Dental Technology Ltd | Manufacturing | 2017 |
| CAF Mechanical Services Ltd | Wholesale & retail | 2021 |
| Cairn Arts Ltd | Arts & recreation | 2025 |
| Caledonia Interactive Limited | Information & communication | 2023 |
| Caledonia Painting & Decorating Ltd | Construction | 2025 |
| Caledonian Cider Company Limited | Manufacturing | 2017 |
| Caledonian Mechanical Services Limited | Wholesale & retail | 2023 |
| Cameron Painters & Decorators Limited | Construction | 2003 |
| Cameron Wood Limited | Manufacturing | 2021 |
| Camuart (Scotland) Limited | Hospitality | 2025 |
| Camus (Crofting Law) Consulting Ltd | Administrative & support | 2022 |
| Capital Software Development Ltd. | Information & communication | 1997 |
| Carson Engineering Services Ltd | Administrative & support | 2014 |
| CB Chip Shop Limited | Hospitality | 2025 |
| CBM Project Solutions Ltd | Professional & scientific | 2023 |
| CCS Properties Inverness Ltd. | Real estate | 2023 |
| CJC Catering Limited | Hospitality | 2025 |
| CL Macarthur Engineering Ltd | Professional & scientific | 2025 |
| Clan Munro Heritage Limited | Arts & recreation | 1995 |
| Clear Vision Highland Highway Maintenance Ltd | Administrative & support | 2023 |
| Clear Vision Highland Ltd | Administrative & support | 2017 |
| Cloud Puff Ltd | Wholesale & retail | 2026 |
| Coaguscan Limited | Professional & scientific | 2024 |
| Compass Therapy Ltd | Health & social care | 2019 |
| Conicality Ltd | Manufacturing | 2023 |
| Conon Bridge Pharmacy Ltd | Wholesale & retail | 2006 |
| Control of Work Ltd | Mining & quarrying | 2013 |
| Corbett Catering Ltd | Hospitality | 2022 |
| County Kebab Limited | Hospitality | 2018 |
| Creative Management Engine Ltd | Professional & scientific | 2014 |
| Cromarty Firth Marine Services Ltd | Professional & scientific | 2020 |
| Cromarty Firth Wireless Networks Ltd | Information & communication | 2015 |
| CT MAC Ltd | Mining & quarrying | 2013 |
| Culbokie Store Ltd | Wholesale & retail | 2020 |
| Culloden Car Sales Ltd. | Wholesale & retail | 2001 |