| Caledonian Proteins Limited | Professional & scientific | 2009 |
| Callisti Ltd | Information & communication | 2008 |
| Calmac Developments Limited | Wholesale & retail | 1983 |
| Calside Homes Limited | Hospitality | 2025 |
| Cameras Stop Crime Limited | Administrative & support | 2006 |
| Cameron International Coaching Ltd | Education | 2023 |
| Canivid Media Ltd | Professional & scientific | 2018 |
| Capital Medical Turkey Ltd | Administrative & support | 2021 |
| Car and Truck Services (Lockerbie) Limited | Administrative & support | 2020 |
| Car and Truck Services Limited | Wholesale & retail | 1998 |
| Cara Ltd | Extraterritorial | 2001 |
| Carbon Matrix Ltd | Professional & scientific | 2025 |
| Cardoness Cambret Limited | Information & communication | 2022 |
| Care Reality Limited | Information & communication | 2022 |
| Care to Select Ltd | Professional & scientific | 2009 |
| Care Training and Consultancy CIC | Education | 2021 |
| Carer on Call Dumfries Ltd | Health & social care | 2025 |
| Carfield Ltd | Real estate | 2019 |
| Cargenbridge Limited | Health & social care | 2015 |
| Carno Media Ltd | Information & communication | 2023 |
| Carnsalloch House Company Limited | Real estate | 2014 |
| Carolina Limited | Hospitality | 2003 |
| Carpets and Blinds Direct Ltd | Construction | 2010 |
| Carron Financial Services Limited | Administrative & support | 2010 |
| Carronbridge Sawmills Limited | Agriculture & fishing | 1995 |
| Carruthers Consulting Ltd | Other services | 2017 |
| Carson & Trotter (Nominees) Limited | Professional & scientific | 2016 |
| Carson Landscapes Limited | Administrative & support | 2003 |
| Carsons Tree Surgery Limited | Administrative & support | 2003 |
| Carzone Garage Ltd | Wholesale & retail | 2019 |
| Casa Dear Ltd | Construction | 2026 |
| Casa MIA (Dumfries) Limited | Hospitality | 2003 |
| Case Chimp Limited | Wholesale & retail | 2015 |
| Castle Hearing (Dumfries) Limited | Wholesale & retail | 2019 |
| Castle Hearing Group Limited | Wholesale & retail | 2019 |
| Castle Hearing Limited | Wholesale & retail | 2013 |
| Castle Renovations Limited | Real estate | 2003 |
| Catonic Ltd | Construction | 2022 |
| Cavens Arms Limited | Hospitality | 2011 |
| CC Concept Design Limited | Construction | 2025 |
| CC Livestock Limited | Agriculture & fishing | 2014 |
| CC Suites Ltd | Real estate | 2024 |
| Ccrs Brokers Limited | Financial services | 2008 |
| CCS Biomass Limited | Wholesale & retail | 2015 |
| CDS Golf Limited | Arts & recreation | 2017 |
| Ceart IT Solutions Ltd. | Information & communication | 2002 |
| Ceb/Jab Limited | Professional & scientific | 2015 |
| Celtic Dairy Ltd | Agriculture & fishing | 2025 |
| CG Pathfinder Limited | Real estate | 2024 |
| CH Aviation Ltd | Professional & scientific | 2023 |
| Chalmers Construction Limited | Construction | 1982 |
| Chapel Law Accountants Ltd | Professional & scientific | 2014 |
| Chicago Big Bite Limited | Extraterritorial | 2015 |
| Chiefly COS Ltd | Professional & scientific | 2024 |
| Chilli 786 Limited | Hospitality | 2020 |
| Chocscapes Ltd | Manufacturing | 2025 |
| Chopsticks Foodie Ltd | Hospitality | 2026 |
| Chris Kirk Flat Roofing Ltd | Construction | 2017 |
| Christie's Property Group Ltd | Construction | 2026 |
| City Tools Limited | Extraterritorial | 2023 |
| CJ and CM Limited | Agriculture & fishing | 2022 |
| CJM Catering Ltd | Hospitality | 2022 |
| CKH Aviation Services Limited | Manufacturing | 2022 |
| Claire Hargreaves Advanced Skin Aesthetics Limited | Other services | 2017 |
| Clan Management Ltd | Hospitality | 2024 |
| Clarevara Ltd | Agriculture & fishing | 2025 |
| Clark Corra Ltd | Professional & scientific | 2008 |
| Clark Door Limited | Manufacturing | 1969 |
| Clark Scaffolding DFS Ltd | Construction | 2026 |
| Clark Tracks Limited | Manufacturing | 2004 |
| Claystapling Limited | Manufacturing | 1998 |
| Clinique DE Visage Limited | Other services | 2022 |
| Clkd Holdings Limited | Hospitality | 2020 |
| Cloburn Transport Limited | Transport & logistics | 2003 |
| Cloncough Farming Ltd | Agriculture & fishing | 2025 |
| Closeburn North Limited | Real estate | 2011 |
| Cloudz Digiz Limited | Information & communication | 2024 |
| Cloverglen Limited | Health & social care | 2020 |
| Cloverglen Support Services Limited | Health & social care | 2003 |
| CLS Farming Limited | Agriculture & fishing | 2023 |
| Cluden Properties Ltd | Real estate | 2020 |
| Clyde and Nigel International Limited | Wholesale & retail | 2010 |
| CM and AM Property Limited | Real estate | 2025 |
| CM Engineering (Scotland) Limited | Professional & scientific | 2017 |
| CMW Civil Limited | Professional & scientific | 2023 |
| CN Pharmaceutical Services Limited | Administrative & support | 2024 |
| CNY Services Limited | Health & social care | 2012 |
| Co-Here Works Ltd | Administrative & support | 2025 |
| Colin Kerr Limited | Professional & scientific | 2015 |
| Colin's Carpets Limited | Wholesale & retail | 2008 |
| Colledge & Shields LLP | | 2010 |
| Colwidhen Asset Management Ltd | Agriculture & fishing | 2024 |
| Complete MEP Solutions Ltd | Construction | 2013 |
| Compo Electronics Technology (UK) Ltd | Wholesale & retail | 2022 |
| Compound CR Limited | Arts & recreation | 2023 |
| Condor Apparel Ltd | Wholesale & retail | 2025 |
| Connor Smith Projects Ltd | Wholesale & retail | 2024 |
| Consensus Management Limited | Construction | 2000 |
| Contour MC Limited | Professional & scientific | 2017 |
| Contour Venture Ltd | Real estate | 2026 |