| Inspired City Living LLP | | 2022 |
| Intimation Creative Limited | Information & communication | 2008 |
| Iosa Investment Ltd | Construction | 2022 |
| Ironknife Meats Ltd | Wholesale & retail | 2025 |
| IRW Commissioning Services Ltd | Construction | 2017 |
| IS to ME Limited | Wholesale & retail | 2014 |
| Itec (Scotland) Limited | Construction | 2017 |
| J J Window Cleaning Ltd | Administrative & support | 2017 |
| Jaff Stylish Barber Ltd | Other services | 2024 |
| Jaffray Properties Limited | Real estate | 2024 |
| James Fairnie & Sons Limited | Agriculture & fishing | 2011 |
| Jedderfield Investments Limited | Real estate | 2015 |
| JP Rope Access Limited | Construction | 2022 |
| JUA Services Ltd | Other services | 2015 |
| Kate’S Cottages Ltd | Hospitality | 2015 |
| Kennergy Ltd | Energy | 2013 |
| Kevin Keillor Fishing Company Ltd | Agriculture & fishing | 2022 |
| Kings & Company Limited | Extraterritorial | 1899 |
| Kings Industrial Engineering Ltd | Manufacturing | 2026 |
| Kings Meadow Development Association Dunbar Limited | Households | 2020 |
| Kirsten Harper Limited | Professional & scientific | 2025 |
| KJA Quality Limited | Professional & scientific | 2022 |
| KJB Computer Forensics Consultancy Ltd | Information & communication | 2013 |
| KJM Card Services Ltd | Professional & scientific | 2018 |
| Knox Newsagents & Garden Centre Ltd | Wholesale & retail | 2024 |
| Kyrondownie Delivery Ltd | Transport & logistics | 2026 |
| Labour Hire (SCO) Ltd | Administrative & support | 2014 |
| Laird Machine Shop Limited | Manufacturing | 2021 |
| LEE Thomson Limited | Professional & scientific | 2016 |
| Left EAR Limited | Professional & scientific | 2025 |
| Lennox Webb Limited | Health & social care | 2003 |
| LFR Group Limited | Hospitality | 1999 |
| Lime-Sand Mortar (Southern) Limited | Extraterritorial | 1925 |
| Limekilns Energy Limited | Energy | 2024 |
| Linear Quarry Products Limited | Extraterritorial | 1998 |
| Links Collective Ltd | Manufacturing | 2023 |
| Lintel PR & Communications Ltd | Manufacturing | 2025 |
| Lord of the Trees Ltd | Agriculture & fishing | 2018 |
| Lothian Heat CIC | Professional & scientific | 2025 |
| Lothian Landscapes Limited | Administrative & support | 2013 |
| LPG Ltd | Hospitality | 2025 |
| LTJ Engineering Services Ltd | Manufacturing | 2025 |
| M. Atkinson (Eyemouth) Limited | Administrative & support | 1991 |
| Macdonald Landscapes & Preservation Ltd | Administrative & support | 2025 |
| Maciver Catering Limited | Hospitality | 2008 |
| Make Digital Marketing Ltd | Professional & scientific | 2022 |
| Makery Dunbar Limited | Arts & recreation | 2024 |
| Marine Megafauna Conservation Ltd | Professional & scientific | 2023 |
| Marott Graphic Services (UK) Limited | Manufacturing | 1989 |
| Martinez Holdings Ltd | Real estate | 2019 |
| Matsform Limited | Hospitality | 2000 |
| Mclean Consultancy Services Ltd | Professional & scientific | 2024 |
| Mcwhirter Farms Ltd | Agriculture & fishing | 2024 |
| MEC Utilities Limited | Construction | 2025 |
| Medibay Distribution Limited | Manufacturing | 2026 |
| Mellor Hotels Limited | Hospitality | 2014 |
| Mirowil Ltd | Information & communication | 2022 |
| MK Commercial Cleaning Ltd | Administrative & support | 2024 |
| MNH Limited | Construction | 1987 |
| MNH Residential Limited | Real estate | 2018 |
| MOO and YOO Ltd | Manufacturing | 2017 |
| MUM & Glow Ltd | Professional & scientific | 2025 |
| Myreside Boarding Kennels Ltd | Other services | 2024 |
| Nala's ARK | Other services | 2025 |
| Need Space Scotland Ltd | Real estate | 2021 |
| Needspace (Dunbar) Ltd | Administrative & support | 2016 |
| Nepal Dunbar Ltd | Hospitality | 2025 |
| Netbuy Online Ltd | Wholesale & retail | 2025 |
| New Chapter (Alba) Limited | Construction | 2016 |
| Nicolson Kiltmakers Ltd | Wholesale & retail | 2025 |
| Niños Dessert Lounge Ltd | Hospitality | 2026 |
| Njco Services Ltd | Other services | 2014 |
| NO5PUBCO Limited | Hospitality | 2020 |
| Normal Zebra Limited | Arts & recreation | 2025 |
| North Berwick Strength Studio Limited | Arts & recreation | 2026 |
| North Letham Limited | Real estate | 2020 |
| North Light Arts CIC | Arts & recreation | 2012 |
| Nurture Baby and ME C.I.C. | Education | 2022 |
| Nusa Padel Limited | Hospitality | 2025 |
| Ocean Science Consulting Ltd | Professional & scientific | 2007 |
| Ocean Vertical Scotland Limited | Arts & recreation | 2019 |
| Oils in Bloom Limited | Manufacturing | 2020 |
| Old Belton Livestock Ltd | Administrative & support | 2015 |
| ON the Road Again Solutions Ltd | Wholesale & retail | 2026 |
| Online HR Ltd | Administrative & support | 2016 |
| Optimal Student (Aberdeen City) LLP | | 2021 |
| Oriental Inn Foods Ltd | Hospitality | 2025 |
| Oskar Ltd | Information & communication | 2019 |
| Palangreros Consultants Limited | Information & communication | 2018 |
| Parkside Pigs Limited | Agriculture & fishing | 2007 |
| Patterson Landscaping Ltd. | Construction | 2025 |
| Paul Finlay Ltd | Construction | 2019 |
| Pease Bay Farms Limited | Agriculture & fishing | 2023 |
| Penmanshiel Pigs Limited | Agriculture & fishing | 2007 |
| People, Place and Resilience Scotland CIC | Professional & scientific | 2026 |
| Peter Craig Inspection Services Ltd | Energy | 2013 |
| Phoenix Therapy and Care Limited | Health & social care | 2003 |
| Pinkbeach Consultants Limited | Professional & scientific | 2019 |
| Pixie Rose Edinburgh Limited | Wholesale & retail | 2022 |
| PJ Mcnabb Contracting Ltd | Information & communication | 2024 |