| Mates Rates Wine Ltd | Wholesale & retail | 2020 |
| Matesrates Limited | Construction | 2009 |
| Matesrateswindows Limited | Construction | 2015 |
| Matheson Industrial Services Ltd | Construction | 2024 |
| Mathieson Trees Ltd | Agriculture & fishing | 2025 |
| Matrix Hospitality Ltd | Hospitality | 2025 |
| MAY Collis Accountants Limited | Professional & scientific | 2021 |
| MC3 Consulting Ltd | Professional & scientific | 2022 |
| Mcintyre Refrigeration Limited | Manufacturing | 2025 |
| Mciver Contracting Limited | Agriculture & fishing | 2011 |
| Mcmillan Highland Ltd | Construction | 2008 |
| Mcphee (Clydebank) Limited | Professional & scientific | 1979 |
| Mcqueen Property Ltd | Real estate | 2019 |
| Mcro Hospitality Limited | Hospitality | 2018 |
| MG Property Management Services Ltd | Households | 2018 |
| Miava Access & Coatings Ltd | Manufacturing | 2025 |
| Middleton Ross & Arnot Limited | Professional & scientific | 2013 |
| Mills Agri Services Ltd | Agriculture & fishing | 2024 |
| Mj's Cakes and Bakes Ltd | Hospitality | 2022 |
| Mojismiles Ltd | Wholesale & retail | 2026 |
| Mossy Meadow Croft Publishing Limited | Information & communication | 2024 |
| Mount Eagle Properties Limited | Construction | 2006 |
| Muir of Allangrange Ltd | Hospitality | 2018 |
| Munro Harvesting Limited | Agriculture & fishing | 2012 |
| My Health IS Amazing Again Ltd. | Hospitality | 2024 |
| My Medipro Limited | Professional & scientific | 2023 |
| N Mactavish Services Ltd | Construction | 2025 |
| Neil Ross Architect Ltd | Professional & scientific | 2017 |
| Ness B H P Ltd | Construction | 2021 |
| Ness Stoves Ltd | Manufacturing | 2024 |
| North Coast Classics Limited | Wholesale & retail | 2017 |
| NU Coton Ltd | Information & communication | 2018 |
| Nueng Technical Solutions Ltd. | Professional & scientific | 2021 |
| Oakley Access Ltd | Construction | 2026 |
| Opticad Ltd | Information & communication | 2012 |
| Orbenza Ltd | Health & social care | 2026 |
| Organisational Performance UN Limited | Professional & scientific | 2012 |
| Ozzfab Services Ltd | Construction | 2020 |
| P Cowie Limited | Construction | 2019 |
| Parke Stone Contracts Ltd | Construction | 2017 |
| Paul Mclaughlin Engineering Limited | Professional & scientific | 2019 |
| Pawel Kubat Ltd | Construction | 2015 |
| PCK Dance Ltd | Arts & recreation | 2025 |
| Person Centred Solutions Ltd | Manufacturing | 2020 |
| Peter Kerr Autologistics Limited | Transport & logistics | 2009 |
| PJ Pedrana Ltd | Construction | 2015 |
| PNR Research Analytics Limited | Other services | 2023 |
| Pollino Holdings Ltd | Real estate | 2020 |
| Prawnhub Ltd | Hospitality | 2024 |
| Preasag PM Ltd | Real estate | 2024 |
| Prentice Stoves Ltd | Construction | 2019 |
| Pretoria Offshore Services Ltd | Professional & scientific | 2026 |
| Prickly Thistle Scotland Limited | Manufacturing | 2012 |
| Prism Events Ltd | Administrative & support | 2026 |
| Pro Fish Wholesale Limited | Wholesale & retail | 2023 |
| Procraft Van Systems Ltd | Manufacturing | 2026 |
| Proseil Access Ltd | Construction | 2025 |
| Puffin Hydrotherapy Pool | Health & social care | 1991 |
| Qc-Pro-Apps Ltd | Professional & scientific | 2026 |
| Queensferry Moto Routes Limited | Administrative & support | 2021 |
| R Aitken Ltd | Construction | 2023 |
| R Munro Electrical Ltd | Construction | 2025 |
| R26 Plumbing & Heating Ltd | Construction | 2026 |
| Rafael Santos Ltd | Hospitality | 2026 |
| Rajaccess Ltd | Mining & quarrying | 2021 |
| RAL 7016 Limited | Professional & scientific | 2003 |
| RAM Fit Ltd | Arts & recreation | 2022 |
| RAM Vehicle Services Limited | Wholesale & retail | 2010 |
| RBT Underfloor Limited | Construction | 2013 |
| Rbt-Uk Limited | Wholesale & retail | 2020 |
| Real Alchemy Ltd | Manufacturing | 2019 |
| Reddleman Properties Limited | Real estate | 2000 |
| Relaxing Times Massage Ltd | Other services | 2025 |
| Reynolds Architecture Limited | Professional & scientific | 2019 |
| Rigtech Services Ltd | Construction | 2018 |
| Ritchie’S Roof Cleaning Limited | Construction | 2025 |
| Riverford Homes Limited | Construction | 2026 |
| Riverview Access Control Ltd | Administrative & support | 2022 |
| Robbie Dick T/A S.T.A.G Chemicals Ltd | Wholesale & retail | 2015 |
| ROE Accountancy Limited | Professional & scientific | 2012 |
| Ronaldson Enterprises Limited | Construction | 2017 |
| Ropsonise Ltd. | Administrative & support | 2008 |
| Ross & Co. (Painters & Decorators) Limited | Construction | 1987 |
| Ross County Football Club Limited | Arts & recreation | 1958 |
| Ross M Sutherland and Sons Ltd | Transport & logistics | 2021 |
| Ross-Shire Lettings Limited | Hospitality | 2018 |
| Ross-Shire Painters Ltd | Construction | 2020 |
| Ross-Shire Sheds Ltd | Wholesale & retail | 2024 |
| Ross-Shire Women's AID | Other services | 1992 |
| Rowan Highland Properties Ltd | Construction | 2020 |
| RSJ Assist Ltd | Administrative & support | 2024 |
| Rtrdmny Ltd | Wholesale & retail | 2025 |
| RWJ Harvesting Ltd | Agriculture & fishing | 2025 |
| RWJ Haulage Limited | Transport & logistics | 2017 |
| Ryles Holdings Ltd | Financial services | 2025 |
| Safety Training Assessment Centre (Stac) Ltd | Education | 2016 |
| Safety Training Solutions Ltd | Administrative & support | 2010 |
| Sandy Shewan Joinery Ltd | Construction | 2023 |
| Scapa Bay Energy Services Ltd | Construction | 2022 |
| Scapa Energy Services Ltd | Administrative & support | 2016 |