| ID3X Ltd | Hospitality | 2026 |
| Impact Gym (Dumfries) Ltd | Arts & recreation | 2020 |
| Imperium Valeting Ltd | Administrative & support | 2025 |
| Importo Limited | Wholesale & retail | 2013 |
| India Palms Takeaway Ltd | Hospitality | 2018 |
| Indian Greedy COO Ltd | Hospitality | 2017 |
| Infoburgh Limited | Administrative & support | 2024 |
| Ingram Electrical Services Limited | Construction | 2017 |
| Innovatix Limited | Wholesale & retail | 2021 |
| Inspired Community Enterprise Trust Ltd | Health & social care | 2011 |
| Integral Groundwork’S Ltd | Administrative & support | 2025 |
| Invicta Trout Limited | Agriculture & fishing | 1972 |
| Ioniaone Ltd | Information & communication | 2022 |
| Irongray Auto Centre Ltd | Wholesale & retail | 2019 |
| Isle Finance Limited | Financial services | 2024 |
| Izakaya Japanese Cuisine Ltd | Hospitality | 2025 |
| J & I Finlay Limited | Agriculture & fishing | 2007 |
| J B Scaffolding Limited | Construction | 2020 |
| J B W Property Investments Limited | Real estate | 2023 |
| J C R Services (Scotland) Limited | Administrative & support | 2021 |
| J D Mcburney Limited | Agriculture & fishing | 2009 |
| J L Brander & Co | | 1987 |
| J M Godfrey Limited | Professional & scientific | 2010 |
| J N Hall (Harelawhill) & Co | | 2002 |
| J&C Atlas Co Limited | Wholesale & retail | 2025 |
| J. & J. Currie Limited | Transport & logistics | 1959 |
| J. & J. Scott Limited | Agriculture & fishing | 1927 |
| J. Fawcett & Company | | 1992 |
| J. K. Slaven & Co | | 1988 |
| J. Kelly & Sons Limited | Agriculture & fishing | 1993 |
| J.Adams Roofing Limited | Construction | 2025 |
| JA Armstrong Trading Ltd | Construction | 2026 |
| JAB Fish Limited | Hospitality | 2024 |
| Jack Family Partners Limited | Financial services | 2015 |
| Jaismail Distributors Ltd | Transport & logistics | 2025 |
| James B Kerr Limited | Transport & logistics | 2004 |
| James Bell Engineering Limited | Professional & scientific | 2020 |
| James Hall & Sons Butchers Ltd | Wholesale & retail | 2018 |
| James Haugh (Holdings) Limited | Professional & scientific | 2000 |
| James Howie & SON | | 2006 |
| James Kingan and Sons Limited | Manufacturing | 1946 |
| James Wallace (Dumfries) Limited | Wholesale & retail | 1982 |
| James Wyllie Joinery Ltd | Construction | 2024 |
| Jamieson Farms Limited | Agriculture & fishing | 2022 |
| Janelas MAB Limited | Health & social care | 2019 |
| Jaq's Body Shop Limited | Other services | 2012 |
| Jardine and Company (Ironmongers) Limited | Professional & scientific | 1965 |
| Jardine Funeral Directors Limited | Other services | 2011 |
| Jardine Roofing Limited | Construction | 2009 |
| JAS P Wilson Ltd | Real estate | 2020 |
| Jasco Limited | Hospitality | 2021 |
| Jaybri Accommodation Ltd | Real estate | 2026 |
| JB Auto Repairs Ltd | Wholesale & retail | 2024 |
| Jbm.Ntd Ltd | Mining & quarrying | 2025 |
| JC Equipment Services Ltd | Manufacturing | 2025 |
| JC Florist Limited | Wholesale & retail | 2017 |
| JC Optics Limited | Health & social care | 2011 |
| JDC Consulting Engineers Limited | Professional & scientific | 2013 |
| JDT Contracting Limited | Information & communication | 2013 |
| JEK Property Developments Ltd | Real estate | 2022 |
| Jftt South Ltd | Hospitality | 2022 |
| JG Contracts Ltd | Construction | 2021 |
| JIM Buchanan Projects Ltd | Professional & scientific | 2008 |
| JJ Plumbing & Bathrooms Limited | Construction | 2021 |
| JJH Cars Ltd | Wholesale & retail | 2024 |
| JLK Property Solutions Ltd | Hospitality | 2026 |
| JLR Developments Ltd | Construction | 2023 |
| JLR Rentals Ltd | Real estate | 2023 |
| JM Bespoke Building Ltd | Construction | 2025 |
| Jmmem Limited | Hospitality | 2025 |
| JMS Customs LLP | | 2019 |
| Jmuir Logistics Ltd | Transport & logistics | 2025 |
| JMW Business Improvements Limited | Professional & scientific | 2007 |
| John Anderson Joinery Limited | Construction | 2018 |
| John Davies Transport Limited | Transport & logistics | 2009 |
| John Gibson & Sons Limited | Manufacturing | 2003 |
| John Henderson & Sons LLP | | 2008 |
| John Henry Golf Ltd | Arts & recreation | 2012 |
| John Murray Architect Ltd | Professional & scientific | 2021 |
| John Paul Jones Ltd | Wholesale & retail | 2020 |
| John Spence & SON | Administrative & support | 2013 |
| John Walker & SON (Annan) Limited | Administrative & support | 2005 |
| Johnston Nursery Ltd | Education | 2019 |
| Johnstone RAE Limited | Agriculture & fishing | 2007 |
| Jomuna Spice Ltd | Hospitality | 2025 |
| Jones and Howat Building Contractors Limited | Construction | 2011 |
| Jowah UK Limited | Wholesale & retail | 2016 |
| JRM Builders Limited | Construction | 2021 |
| Jrst Limited | Hospitality | 2025 |
| JS Surgical Services Limited | Health & social care | 2019 |
| JTC Publishing Limited | Wholesale & retail | 2024 |
| JUN KAI Properties Ltd | Real estate | 2025 |
| Just Breathe O2 C.I.C. | Health & social care | 2021 |
| Just Properties (Dumfries) Limited | Real estate | 2017 |
| Just Vans and Trucks Limited | Wholesale & retail | 2019 |
| Just Vape IT Ltd | Wholesale & retail | 2023 |
| JWE Golf Limited | Wholesale & retail | 2019 |
| K J Renewables Limited | Construction | 2022 |
| Kamz Island Ltd | Wholesale & retail | 2021 |
| Kamzara Properties Ltd | Real estate | 2021 |