| Highland Engineering Ltd | Wholesale & retail | 2019 |
| Highland Farm Holdings Limited | Hospitality | 2021 |
| Highland Footstools Ltd | Manufacturing | 2020 |
| Highland Heights Luxury Glamping Ltd | Hospitality | 2024 |
| Highland Ice Ltd | Wholesale & retail | 2006 |
| Highland Inspection Services Ltd | Construction | 2024 |
| Highland Luxury Accommodation Ltd | Hospitality | 2025 |
| Highland Marine Engineering Solutions Ltd | Manufacturing | 2022 |
| Highland Motorcycles Ltd | Administrative & support | 2019 |
| Highland Paws Co. Ltd | Other services | 2026 |
| Highland Plumbing Services Ltd | Construction | 2025 |
| Highland SID Limited | Construction | 1998 |
| Highland Thermal Solutions Ltd | Construction | 2026 |
| Highland Third Sector Interface Ltd | Other services | 2012 |
| Highland Tractors Ltd | Wholesale & retail | 2015 |
| Highland Wildcat | Arts & recreation | 2005 |
| Highlens Ltd | Professional & scientific | 2025 |
| Hollow Star Holdings Limited | Professional & scientific | 2026 |
| Holloway Investment Group Ltd | Real estate | 2023 |
| Hollyroseproperty Ltd | Real estate | 2024 |
| Hottours.Uk Limited | Administrative & support | 2025 |
| Houstry Limited | Construction | 2023 |
| HPR Joinery Ltd | Manufacturing | 2026 |
| HSG Highland Ltd | Professional & scientific | 2013 |
| Hudson Piping and Tubing Services Ltd | Manufacturing | 2025 |
| Hunter Logistics and Resourcing Ltd | Professional & scientific | 2023 |
| I D Hubbard Ltd | Construction | 2021 |
| Idina Services Ltd. | Administrative & support | 2011 |
| Ikra Fastfood Ltd | Hospitality | 2024 |
| Invercowie LLP | | 2002 |
| Isla Bella Diamonds Ltd | Wholesale & retail | 2026 |
| Isle of Skye Ltd | Manufacturing | 2019 |
| Isle of Skye Water Ltd | Manufacturing | 2019 |
| IV Plumbing & Renovations Ltd | Construction | 2022 |
| IV8 Mechanical & Crane Services Ltd | Construction | 2024 |
| IVM Holdings Ltd | Financial services | 2024 |
| J & C Deas Ltd | Construction | 2012 |
| J & C Garage Services Ltd | Wholesale & retail | 2020 |
| J F Schiller Consultancy Ltd | Other services | 2022 |
| J S Plastering and Tiling Limited | Construction | 2021 |
| J Sinclair & SON Ltd | Administrative & support | 2005 |
| J. Stewart Stone Restoration Ltd | Manufacturing | 2025 |
| James Evans & Sons Limited | Construction | 1987 |
| James Fraser Ltd | Transport & logistics | 2024 |
| James Swanson Limited | Construction | 2014 |
| JF Farming Ltd | Agriculture & fishing | 2013 |
| Jigsaw Landscaping Ltd | Administrative & support | 2025 |
| Jjrm Property Limited | Real estate | 2025 |
| JM Black Isle Ltd | Construction | 2025 |
| John Morrison Timber Preservation Ltd. | Administrative & support | 1996 |
| John.G.Hives Ltd | Extraterritorial | 2018 |
| Johnson's Jewellery Limited | Wholesale & retail | 2005 |
| Just Joinery (Highland) Ltd | Construction | 2016 |
| JVO Contracting Ltd | Administrative & support | 2025 |
| K C Shepherd Construction Ltd | Manufacturing | 2025 |
| K G W Retail Ltd | Wholesale & retail | 2023 |
| Kandhro & Sons Ltd | Administrative & support | 2016 |
| Keltic Seafare (Scotland) Limited | Manufacturing | 1992 |
| Kerry Wilson Aesthetics Ltd | Wholesale & retail | 2025 |
| KG Access Ltd | Construction | 2021 |
| Kharis Earth Ltd | Construction | 2025 |
| Kilted Crust Ltd | Hospitality | 2024 |
| KJR Joinery Ltd | Construction | 2025 |
| KK Energy and Construction Ltd | Construction | 2025 |
| KWM Driving School Ltd | Education | 2022 |
| L & I Joinery Ltd | Construction | 2014 |
| Latitude 57 Limited | Wholesale & retail | 2024 |
| Leggatts Accountants Ltd | Professional & scientific | 2021 |
| Lesa Bookkeeping Services Ltd | Professional & scientific | 2026 |
| LGK Limited | Wholesale & retail | 2000 |
| Liam Mackay Ltd | Construction | 2017 |
| Lillianwilson Limited | Real estate | 2018 |
| Listers Travel Ltd | Administrative & support | 2023 |
| Little Staggies ELC Limited | Education | 2019 |
| LLS Capital Ltd | Professional & scientific | 2019 |
| Loch and Quay Limited | Manufacturing | 2021 |
| Loch Ness Water Coolers Ltd | Manufacturing | 2023 |
| Lockett Agri-Environmental Ltd | Professional & scientific | 2023 |
| Love Grows Ltd | Wholesale & retail | 2024 |
| Lykkelig Integrity Management Limited | Professional & scientific | 2021 |
| M M Groat Properties Ltd | Real estate | 2021 |
| M R Handsley Management Ltd | Construction | 2019 |
| M Robinson Construction Limited | Construction | 2021 |
| M.Mackinnon Offshore Ltd | Construction | 2025 |
| Maalie Ltd | Professional & scientific | 2013 |
| Macdonald & Macnamara Ltd | Construction | 2017 |
| Mackinnon Interiors Ltd | Manufacturing | 2024 |
| Mackinnon Maintenance Ltd | Professional & scientific | 2018 |
| Maclean Projects Ltd | Construction | 2011 |
| Macleay Consultancy Services Limited | Professional & scientific | 2021 |
| Maclennan Contracting Ltd | Administrative & support | 2003 |
| Macleod Stoves Ltd | Construction | 2026 |
| Macneil Coaches Ltd | Transport & logistics | 2016 |
| Manson Turbine Services Ltd | Administrative & support | 2025 |
| Marine Soundings Ltd | Professional & scientific | 2022 |
| Marsim Solutions Ltd | Professional & scientific | 2026 |
| Mataura Ltd | Administrative & support | 2024 |
| Mates Rates Cars Ltd | Wholesale & retail | 2020 |
| Mates Rates Online Ltd | Wholesale & retail | 2020 |
| Mates Rates Retail Ltd | Wholesale & retail | 2024 |