| Antalya Barbers Elgin Ltd | Other services | 2026 |
| Anthem Legal Limited | Professional & scientific | 2018 |
| Anthemis Moray Limited | Administrative & support | 2023 |
| Anut 23 Ltd | Construction | 2025 |
| APF Heating and Mechanical Services Ltd | Construction | 2011 |
| APF M and E Services Limited | Construction | 2018 |
| Arbworx Machinery Ltd | Administrative & support | 2026 |
| Ardgil Ltd | Professional & scientific | 2026 |
| Ardgye Architecture & Design Company Ltd | Professional & scientific | 2025 |
| Ardgye Farm Partnership | | 2002 |
| Argyll Developments (Scotland) Limited | Construction | 2005 |
| Argyll Homes (Hamilton) Limited | Administrative & support | 2005 |
| ARH Project Services Ltd | Professional & scientific | 2024 |
| ARK Childcare Ltd. | Education | 2004 |
| Arndale Construction Ltd | Construction | 2025 |
| Aromantic Education Limited | Information & communication | 2016 |
| Aromantic Limited | Wholesale & retail | 2006 |
| Aromantic Skin Care Limited | Wholesale & retail | 2016 |
| Arraid Limited | Other services | 2022 |
| Asbestos Specialists (UK) Ltd | Administrative & support | 1999 |
| Ascm Joinery Ltd | Construction | 2022 |
| Ashfield Reporting Limited | Professional & scientific | 2014 |
| Asian Diamond Limited | Hospitality | 2022 |
| ATF Services (Moray) Limited | Mining & quarrying | 2023 |
| Athlete SOS Ltd | Health & social care | 2025 |
| Atholl Operative's Limited | Other services | 2021 |
| Atlantisrealm (West Town) Limited | Energy | 2012 |
| Attache Tours Limited | Administrative & support | 2025 |
| Automekka Ltd | Transport & logistics | 2026 |
| Automotive & Home Services Ltd | Manufacturing | 2020 |
| AVA Innes Ltd | Wholesale & retail | 2018 |
| Avah HR LLP | | 2025 |
| Avant Safety Ltd | Construction | 2016 |
| Avonside Whisky Limited | Manufacturing | 1964 |
| AW Joinery Elgin Ltd | Construction | 2025 |
| Awan TCG Ltd | Wholesale & retail | 2026 |
| Awatt Insulation Services Ltd | Transport & logistics | 2024 |
| AWG Reid Ltd | Other services | 2023 |
| Ayjo Lets Ltd | Real estate | 2025 |
| Ayjo Ltd | Information & communication | 2025 |
| B DJ Robertson Ltd | Mining & quarrying | 2025 |
| B R M Rope Access Limited | Construction | 2017 |
| BA Commander Limited | Information & communication | 2025 |
| Babycare Scanning Ltd | Health & social care | 2021 |
| Badenheath Trading Ltd | Arts & recreation | 2020 |
| Balgownie Inn Ltd | Hospitality | 2025 |
| Bandi Butor Ltd | Construction | 2026 |
| Barbara Allan & Co Limited | Professional & scientific | 2003 |
| Barnsea Services Limited | Other services | 2009 |
| Barron Mechanical & Driving Services Ltd | Administrative & support | 2024 |
| Barry Stewart Electrical Ltd. | Construction | 2012 |
| Based Ltd | Professional & scientific | 2026 |
| BDA Plus Limited | Professional & scientific | 2014 |
| BDL Electrical Limited | Professional & scientific | 2019 |
| Beach Boulevard Trading Ltd | Arts & recreation | 2020 |
| Beans for Change Limited | Wholesale & retail | 2023 |
| Beautiful Holiday Homes Ltd | Hospitality | 2020 |
| Beechwood Lodge Ltd | Hospitality | 2024 |
| Beet This Food Sauce Ltd | Manufacturing | 2018 |
| Beinn Books Ltd | Wholesale & retail | 2025 |
| Beinn Holdings Ltd | Financial services | 2025 |
| Belle Marie Limited | Health & social care | 2017 |
| Belvoir Lettings (Moray) Ltd | Real estate | 2006 |
| BEN Gordon Services Limited | Mining & quarrying | 2024 |
| Bespoke Fabrics Ltd | Professional & scientific | 2016 |
| BG Developments (Scotland) Limited | Construction | 2025 |
| BG Estates (UK) Limited | Real estate | 2023 |
| BG Fresh Foods Ltd | Manufacturing | 2023 |
| BG Holdings (Scotland) Limited | Financial services | 2025 |
| BG Properties (Scotland) Limited | Real estate | 2017 |
| Big G'S Bite Stop Ltd | Administrative & support | 2022 |
| Billy Miller Contractor & Plant Hire | Administrative & support | 2009 |
| Birchwood Financial Planning & Wealth Management Ltd | Professional & scientific | 2023 |
| Bishopgate Management Services Ltd | Professional & scientific | 2021 |
| Bishopmill 1972 Limited | Extraterritorial | 2014 |
| Bishopmill Motors Ltd | Wholesale & retail | 2021 |
| Bishopmill Pharmacy Ltd. | Wholesale & retail | 1999 |
| Bishopmill Property Co Ltd | Hospitality | 2013 |
| Bishopmill Take Away Limited | Hospitality | 2015 |
| BJG Electrical Ltd | Construction | 2023 |
| BJH Marine Services Ltd | Manufacturing | 2025 |
| Black Market Properties Limited | Construction | 2007 |
| Blackhills Wind Farm Limited | Professional & scientific | 2024 |
| BLH Coaching Ltd | Professional & scientific | 2026 |
| Blushbrow Group Ltd | Other services | 2022 |
| BOB Alexander Landscaping Ltd | Administrative & support | 2014 |
| Boiler Care Services Morayshire Ltd | Manufacturing | 2022 |
| BOS Taurus Holdings Ltd | Financial services | 2024 |
| Bothy Bistro Burghead Ltd | Wholesale & retail | 2008 |
| Boundless Trails CIC | Arts & recreation | 2025 |
| Bowes Logistics Training Ltd | Education | 2020 |
| Braeside Limited | Hospitality | 2004 |
| Bramble and Bracken Ltd | Real estate | 2022 |
| Branfab Ltd | Manufacturing | 2018 |
| Breheny Ltd | Real estate | 2026 |
| Brian and Lesley Minty Limited | Hospitality | 2014 |
| Brian Love Limited | Construction | 2005 |
| Brian Thomson and the Moray Council | | 1998 |
| Brodie Caravans Ltd | Hospitality | 2022 |
| Brothers Cheel Ltd | Professional & scientific | 2021 |