| Pluscarden Restaurants Limited | Hospitality | 2018 |
| PMR Electrical Contractor Ltd | Construction | 2025 |
| Polish Deli Elgin Limited | Wholesale & retail | 2016 |
| Poseidon Hotel Ltd | Hospitality | 2025 |
| Powell Maintenance Ltd | Professional & scientific | 2024 |
| Ppeplus Ltd | Information & communication | 2026 |
| PR Nunag Limited | Other services | 2019 |
| PRA Operations Planning Ltd | Transport & logistics | 2013 |
| Premier Preservation Scotland Ltd | Professional & scientific | 2022 |
| Prestige Developments Moray Ltd | Construction | 2025 |
| Private Close Protection Limited | Administrative & support | 2023 |
| Project Neuro Ltd | Arts & recreation | 2022 |
| Prometheus International Ltd | Professional & scientific | 2015 |
| Propelus Ltd | Manufacturing | 2025 |
| Ptoroton Bay Ltd | Real estate | 2026 |
| Ptoroton Holdings Ltd | Agriculture & fishing | 2018 |
| Pulna Company Ltd | Real estate | 2025 |
| PVL Properties (Elgin) Limited | Real estate | 2025 |
| PWM Technology Ltd | Professional & scientific | 2018 |
| PYR Productions Limited | Arts & recreation | 2018 |
| Qahwa Speciality Coffee Limited | Wholesale & retail | 2026 |
| QCM Elgin Limited | Health & social care | 2018 |
| QES Scotland Ltd | Manufacturing | 2016 |
| QHS Scotland Ltd | Administrative & support | 2007 |
| Qismat Street Food Limited | Hospitality | 2022 |
| QPI Scotland Ltd | Administrative & support | 2014 |
| R Bruce Services Ltd | Construction | 2016 |
| R G Wilson (Elgin) Limited | Construction | 1984 |
| R&A Engineering (Scotland) Ltd | Professional & scientific | 2021 |
| R&C Pizzeria Ltd | Hospitality | 2025 |
| R&Y Kardesler Ltd | Hospitality | 2026 |
| R. C. Harcus and Company | Agriculture & fishing | 1979 |
| Rachael Writing Ltd | Information & communication | 2022 |
| RAD Technical Services Ltd | Manufacturing | 2011 |
| Raymond Duguid Limited | Construction | 2009 |
| RB Highland Ltd | Administrative & support | 2025 |
| RC Exterior Cleaning Ltd | Administrative & support | 2025 |
| RCJ Joiners Ltd | Construction | 2011 |
| RDM Food Consultancy Ltd | Professional & scientific | 2026 |
| Red Door GIN Company Ltd | Manufacturing | 2018 |
| Reed Ozretich Consulting Limited | Professional & scientific | 2023 |
| Reid Electrical Engineering Ltd | Manufacturing | 2020 |
| Reid Homes | Administrative & support | 2008 |
| Reidhaven ST Property Co. Ltd | Real estate | 2021 |
| Rema Inc UK Ltd | Wholesale & retail | 2013 |
| Restenneth Properties Limited | Real estate | 1974 |
| RGP Pipefitting Ltd. | Manufacturing | 2012 |
| Rgsl Property Ltd | Real estate | 2024 |
| Richard Miller Site Services Limited | Construction | 2019 |
| Ricktan Holdings Ltd | Administrative & support | 2023 |
| Rideout Ltd | Administrative & support | 2018 |
| Right-Spec Ltd | Professional & scientific | 2014 |
| Right-Spec Properties Ltd | Real estate | 2025 |
| Rising Roots Ltd | Agriculture & fishing | 2023 |
| Ritsons CA Limited | Professional & scientific | 2006 |
| Ritsons Limited | Professional & scientific | 2006 |
| River Church Elgin Ministries Limited | Other services | 2024 |
| Riverhead Trading Ltd | Arts & recreation | 2026 |
| Riverside Kitchens (Elgin) Limited | Wholesale & retail | 1999 |
| Rjjl Holdings Ltd | Financial services | 2025 |
| Rjjt Ltd | Professional & scientific | 2025 |
| Robbie Davies Driving School Ltd | Education | 2025 |
| Robbie Morrison (Buckie) Limited | Construction | 2007 |
| Robertson (Elgin) Holdings Limited | Financial services | 2025 |
| Robertson Capital Projects Hub Investments Limited | Administrative & support | 2011 |
| Robertson Capital Projects Investments 2 Limited | Professional & scientific | 2013 |
| Robertson Carden J V Limited | Extraterritorial | 1998 |
| Robertson CE Limited | Construction | 2003 |
| Robertson Civil Engineering Limited | Construction | 2020 |
| Robertson Construction (Holdings) Limited | Extraterritorial | 2001 |
| Robertson Construction Central Limited | Extraterritorial | 2003 |
| Robertson Construction Central Scotland Limited | Construction | 2007 |
| Robertson Construction Central West Limited | Construction | 2020 |
| Robertson Construction Eastern Limited | Construction | 2003 |
| Robertson Construction Group Limited | Construction | 2008 |
| Robertson Construction Highland Limited | Construction | 2007 |
| Robertson Construction Northern Limited | Construction | 2003 |
| Robertson Group (Holdings) Limited | Professional & scientific | 2009 |
| Robertson Group Limited | Professional & scientific | 1976 |
| Robertson Homes Limited | Construction | 1994 |
| Robertson Living Limited | Construction | 2017 |
| Robertson Longmount Limited | Extraterritorial | 1957 |
| Robertson Property (NO.3) Limited | Extraterritorial | 2001 |
| Robertson Property (NO.4) Limited | Extraterritorial | 2003 |
| Robertson Property (NO.5) Limited | Extraterritorial | 2003 |
| Robertson Property Limited | Construction | 1987 |
| Robertson Property Services Limited | Extraterritorial | 1998 |
| Robertson Regeneration Limited | Construction | 2006 |
| Robertson Residential Group Limited | Financial services | 2018 |
| Robertson Strategic Asset Management Limited | Information & communication | 2018 |
| Robertsons of Elgin Limited | Extraterritorial | 1996 |
| Robophren Ltd | Professional & scientific | 2023 |
| Room to Bloom (Elgin) Limited | Administrative & support | 2015 |
| Rosedene Hair Limited | Other services | 2014 |
| Roseisle Market Garden Ltd | Agriculture & fishing | 2026 |
| Ross Geldart Limited | Arts & recreation | 2024 |
| Rosyth Trading Ltd | Arts & recreation | 2023 |
| Rothlea Limited | Hospitality | 2019 |
| Rotunda Trading Ltd | Arts & recreation | 2020 |
| ROV Solutions Scotland Limited | Professional & scientific | 2018 |