| Deanston Farms Limited | Agriculture & fishing | 2004 |
| Debbie Hyslop Ltd | Arts & recreation | 2025 |
| Debbie Mitchell Ltd | Arts & recreation | 2016 |
| Decorate Edinburgh Ltd | Extraterritorial | 2019 |
| Deli 19 Ltd | Hospitality | 2025 |
| Delta Farm Health Ltd | Professional & scientific | 2024 |
| Delta Mike Ltd | Hospitality | 2026 |
| Dempsey Agri Limited | Agriculture & fishing | 2023 |
| Dempster Landscaping Limited | Administrative & support | 2025 |
| Dennis Thomson (Fresh Meat) Limited | Wholesale & retail | 1997 |
| Dentapex Ltd | Health & social care | 2024 |
| Denument Associates Limited | Professional & scientific | 2018 |
| Design Resource Limited | Professional & scientific | 2002 |
| Designer Health Limited | Wholesale & retail | 2024 |
| DEV Aviation Ltd | Professional & scientific | 2025 |
| Devorgilla Housing Association Ltd | Real estate | 2019 |
| Devorgilla Projects Limited | Administrative & support | 2021 |
| DFP Enterprises Limited | Hospitality | 2022 |
| DG Project Solutions Ltd | Construction | 2021 |
| DG Voice | Health & social care | 2007 |
| DG Well Limited | Water & waste | 2019 |
| DGA Forestry LLP | | 2014 |
| Dickie's Bar Limited | Hospitality | 2014 |
| Digital AIM Limited | Administrative & support | 2008 |
| Digital Copper Ltd | Information & communication | 2026 |
| Divas Aesthetics Ltd | Health & social care | 2025 |
| Divine Construction & Joinery Ltd | Construction | 2018 |
| Divine Energy Limited | Wholesale & retail | 2016 |
| Divine Health & Social Care Limited | Health & social care | 2020 |
| DJD Consulting Services Ltd | Professional & scientific | 2025 |
| DK Wagon Limited | Hospitality | 2021 |
| DM Environmental Limited | Professional & scientific | 2004 |
| Dmtn Limited | Energy | 2016 |
| DNZ WEE Shop Ltd | Other services | 2024 |
| DO YOU Care? Trading Ltd | Wholesale & retail | 2014 |
| Doggy Dreamland Ltd | Other services | 2022 |
| Doidge Miller Limited | Other services | 2023 |
| Donald C. Mcrobert & SON Limited | Construction | 2004 |
| Donnan Construction Limited | Construction | 2003 |
| Dovecot Architecture and Design Limited | Professional & scientific | 2014 |
| DR Ahmad ENT Ltd | Health & social care | 2024 |
| DR Fleming Aesthetics Clinic Ltd | Health & social care | 2026 |
| DR ZEE Ltd | Health & social care | 2025 |
| Drambusters Limited | Wholesale & retail | 2012 |
| Drdental Ltd | Health & social care | 2025 |
| Drill Hall Initiative CIC | Real estate | 2020 |
| DRINK365 Limited | Hospitality | 2024 |
| Drumsleet Car Sales Dumfries Limited | Wholesale & retail | 2023 |
| Dryfe Vets Limited | Professional & scientific | 2004 |
| Duchrae Farmers | | 1992 |
| Duck 3GG Violet Limited | Professional & scientific | 2024 |
| Duck EGG Violet Limited | Professional & scientific | 2026 |
| Dumfries & Galloway Aviation Museum | Arts & recreation | 2003 |
| Dumfries & Galloway Aviation Museum (Enterprises) Ltd | Wholesale & retail | 2023 |
| Dumfries & Galloway Chamber of Commerce | Other services | 2003 |
| Dumfries & Galloway Films Limited | Information & communication | 2012 |
| Dumfries & Galloway Flooring Ltd | Construction | 2026 |
| Dumfries & Galloway Multicultural Association | Education | 2011 |
| Dumfries & Galloway Rape Crisis & Sexual Abuse Support Centre Limited | Health & social care | 2011 |
| Dumfries Accommodation Ltd | Real estate | 2026 |
| Dumfries and Galloway Advocacy Service | Health & social care | 2004 |
| Dumfries and Galloway Canine Rescue Centre | Professional & scientific | 2003 |
| Dumfries and Galloway Care Trust | Administrative & support | 1990 |
| Dumfries and Galloway Citizens Advice Service | Information & communication | 1997 |
| Dumfries and Galloway Homes Limited | Real estate | 2006 |
| Dumfries and Galloway Mental Health Association | Health & social care | 1991 |
| Dumfries and Galloway Utility Company Ltd | Administrative & support | 2018 |
| Dumfries Baptist Church | Other services | 2016 |
| Dumfries Barber 1 Ltd | Other services | 2025 |
| Dumfries Barber Ltd | Other services | 2025 |
| Dumfries Bathrooms Ltd | Other services | 2024 |
| Dumfries BED Centre Ltd | Wholesale & retail | 2025 |
| Dumfries Building Management Services Ltd | Construction | 2023 |
| Dumfries Car Wash Ltd | Administrative & support | 2020 |
| Dumfries Caravan Centre Limited | Extraterritorial | 1988 |
| Dumfries Carpet Fitting Limited | Construction | 2026 |
| Dumfries Community Workshop C.I.C. | Other services | 2026 |
| Dumfries Container Storage Ltd | Transport & logistics | 2023 |
| Dumfries Dental Laboratory Limited | Manufacturing | 2018 |
| Dumfries Drywall Solutions Limited | Construction | 2007 |
| Dumfries Electrical Services Limited | Construction | 2016 |
| Dumfries Foods Ltd | Wholesale & retail | 2021 |
| Dumfries Glass & Glazing Limited | Professional & scientific | 2011 |
| Dumfries High Street Property Ltd | Construction | 2019 |
| Dumfries Historic Buildings Trust | Education | 2011 |
| Dumfries Hydraulic Services Limited | Wholesale & retail | 2008 |
| Dumfries Hydro Limited | Wholesale & retail | 2019 |
| Dumfries Initiative Ltd | Construction | 2021 |
| Dumfries Love Nails Ltd | Other services | 2024 |
| Dumfries Management Ltd | Hospitality | 2020 |
| Dumfries Market Limited | Administrative & support | 2018 |
| Dumfries Motorhome Hire Ltd | Administrative & support | 2025 |
| Dumfries Music Collective CIC | Arts & recreation | 2016 |
| Dumfries Nails YP Ltd | Other services | 2024 |
| Dumfries Orthodontics (Holdings) Limited | Health & social care | 2023 |
| Dumfries Orthodontics Limited | Health & social care | 2019 |
| Dumfries Pet Rehab Centre Limited | Professional & scientific | 2024 |
| Dumfries Plant Rentals Ltd | Administrative & support | 2014 |
| Dumfries Property Rentals Limited | Real estate | 2009 |
| Dumfries Rentals Limited | Real estate | 2021 |