| Jdomestic Plumbing&Heating Ltd | Construction | 2025 |
| JGW Argyll Limited | Real estate | 2026 |
| JJR Inspection Services Limited | Manufacturing | 2023 |
| JM Plant Solutions Ltd | Construction | 2024 |
| John Brown (Strone) Holdings Limited | Construction | 1994 |
| John Brown (Strone) Limited | Construction | 1953 |
| John Cameron (Plumbers' and Builders' Merchants) Limited | Wholesale & retail | 1964 |
| Johnny Smart Ltd | Information & communication | 2015 |
| Johnsans & Co Ltd | Real estate | 2020 |
| JW Detailing LLP | | 2024 |
| Jwayz Limited | Wholesale & retail | 2024 |
| KA Consulting Ltd | Professional & scientific | 2021 |
| Kapital Assets Limited | Construction | 2026 |
| Kapital Brooke Mill Ltd | Construction | 2025 |
| Kapital Carbon Neutral Homes Limited | Construction | 2025 |
| Kapital Development (Projects) Ltd | Construction | 2026 |
| Kapital Development UK Limited | Real estate | 2025 |
| Kapital Ventures Ltd | Real estate | 2025 |
| Kast TCC Ltd | Professional & scientific | 2015 |
| Knockdow Estates Management Ltd | Agriculture & fishing | 2017 |
| KSG Safety Ltd | Construction | 2019 |
| L & D Eyecare Limited | Health & social care | 2019 |
| L&L Capital Properties Ltd | Real estate | 2025 |
| Ladyl Creations Ltd | Manufacturing | 2022 |
| Lamtal Ltd | Wholesale & retail | 2023 |
| Lehane Homes Ltd | Real estate | 2021 |
| Leisure Ecosse Ltd. | Manufacturing | 2003 |
| Leyla B Ltd | Construction | 2025 |
| LGM Tree Services Ltd | Agriculture & fishing | 2023 |
| Lighthouse Rock Ltd | Real estate | 2023 |
| Lindsey Bowser Consulting Ltd | Administrative & support | 2026 |
| Lipton House Ltd | Hospitality | 2026 |
| Little Rectangles Limited | Wholesale & retail | 2015 |
| Loch Striven Mussel Farms Limited | Agriculture & fishing | 2012 |
| Lochs Bens & Glens Ltd | Administrative & support | 2025 |
| Lorne’S Logs Limited | Wholesale & retail | 2026 |
| Lundon Property Ltd | Households | 2019 |
| Lunnie-Durnie Ltd | Information & communication | 2026 |
| Maccallum Limited | Financial services | 2016 |
| Maccallums Garage Ltd | Wholesale & retail | 2026 |
| Macnab Letting Ltd | Real estate | 2025 |
| Macrocom (1010) Limited | Professional & scientific | 2009 |
| Magnus Toremar Ltd | Other services | 2016 |
| Marble Nails Spa & Beauty Limited | Other services | 2023 |
| Mare Heat Saunas Ltd | Other services | 2026 |
| Mariner Support Associates Limited | Health & social care | 2004 |
| Mcintyre Living Ltd | Real estate | 2025 |
| Mcnaughton Fencing and Dyking Limited | Agriculture & fishing | 1992 |
| Mcnee Building Services Ltd | Construction | 2015 |
| Milton Motor Group Ltd | Wholesale & retail | 2017 |
| Milton Motor Services Limited | Wholesale & retail | 2025 |
| Mircomondi Limited | Hospitality | 2017 |
| Mirren Marine Limited | Construction | 2014 |
| MJ Wyllie Engineering Limited | Professional & scientific | 2014 |
| Mmes Tech Limited | Manufacturing | 2025 |
| MNL Marine Ltd | Manufacturing | 2019 |
| Mountain Media & Events Ltd | Arts & recreation | 2024 |
| Mullden Roofing & Building Ltd | Construction | 2008 |
| Naefaff Ltd | Professional & scientific | 2026 |
| Neilson’S Joinery Superstore Ltd | Manufacturing | 2018 |
| Oakfield Kebab and Fast Food Limited | Hospitality | 2026 |
| Optanica Ltd | Information & communication | 2025 |
| Oracle Prestige Hotels Ltd. | Hospitality | 1988 |
| P & C Homes Ltd | Real estate | 2024 |
| P&Mstewartproperties Ltd | Real estate | 2025 |
| PA23 BID Limited | Other services | 2013 |
| Packetsandsockets Ltd | Information & communication | 2026 |
| Park Hotel Dunoon Ltd | Hospitality | 2022 |
| PAW Prints Animal Supplies Ltd | Wholesale & retail | 2025 |
| PAW Prints Hotel Ltd | Other services | 2024 |
| PDC Access Ltd | Construction | 2023 |
| PDO Consultants Limited | Professional & scientific | 2007 |
| Pfaas Engineering Ltd | Professional & scientific | 2021 |
| Pgriffiths (International) Limited | Information & communication | 2024 |
| PHL Innovations Limited | Hospitality | 2018 |
| Pollock Actuarial Ltd | Financial services | 2023 |
| Pollock and Galbraith Limited | Financial services | 2001 |
| POP Shop Enterprises CIC | Wholesale & retail | 2022 |
| Portavadie Forestry Limited | Agriculture & fishing | 1996 |
| Portavadie Holdings 2022 Limited | Manufacturing | 2007 |
| Pristine Cleaning Team Ltd | Administrative & support | 2025 |
| Pristine Kleen Window Cleaning Ltd | Administrative & support | 2025 |
| Prkat Limited | Professional & scientific | 2025 |
| Professional Diving Academy Limited | Education | 2004 |
| Professional Diving Recruitment Limited | Extraterritorial | 2012 |
| Promotion Workshop Limited | Information & communication | 2011 |
| Proost Community Limited | Arts & recreation | 2026 |
| Pure Gallus Social Ltd | Professional & scientific | 2021 |
| Quay Loch Limited | Information & communication | 2003 |
| Quay Marine Consultancy Limited | Mining & quarrying | 2013 |
| R Beavers Decorators | | 1991 |
| R Dain Ltd | Construction | 2024 |
| R Macarthur Group Ltd | Financial services | 2017 |
| R.Beavers Janitorial | | 1991 |
| R.M Heights Ltd | Construction | 2024 |
| Realta Architecture Limited | Professional & scientific | 2025 |
| Reddance Building Supplies and Tool Hire Limited | Wholesale & retail | 1985 |
| Reed & Sons Limited | Hospitality | 2017 |
| Regency Doors & Stairs (Scotland) Ltd. | Construction | 2013 |
| Rewel Ltd | Extraterritorial | 2020 |