| Bruce Morrison Limited | Construction | 2014 |
| Bruceland Properties Ltd | Real estate | 2026 |
| Brucey Bonus Competitions Ltd | Arts & recreation | 2026 |
| Brunir Tanning Ltd | Other services | 2023 |
| Bruntlands Ltd | Manufacturing | 2012 |
| Brydr Ltd | Wholesale & retail | 2024 |
| BS Forestry Ltd | Agriculture & fishing | 2023 |
| BSG Imex Limited | Other services | 2018 |
| Buccaneer Group Holdings Ltd | Wholesale & retail | 2023 |
| Build Moray Limited | Real estate | 2025 |
| Burgess Brother Developments Ltd | Construction | 2023 |
| Burghead Electrical Services Limited | Construction | 2019 |
| Burghead Natural Stone Ltd | Administrative & support | 2012 |
| Burghead ROV Ltd | Mining & quarrying | 2026 |
| C & K Associates Limited | Mining & quarrying | 2014 |
| C, Maxtone Ltd | Manufacturing | 2021 |
| CAG Engineering Limited | Professional & scientific | 2025 |
| Cairneyhillock Farm (NO 1) | | 1998 |
| Cairneyhillock Farm (NO 2) | | 1998 |
| Cairngorm IT Ltd. | Other services | 2010 |
| Calal Consultants Ltd | Information & communication | 2022 |
| Caledonia LD Holdings Ltd | Real estate | 2021 |
| Calum Grant Building Services Ltd | Construction | 2024 |
| Cambl Media Ltd | Professional & scientific | 2025 |
| Cambusmore Ltd | Agriculture & fishing | 2021 |
| Cameron & Hawksley Property Development Ltd | Real estate | 2020 |
| Cameron and Hawksley Contracting Ltd | Construction | 2021 |
| Cameron Carnegie Consulting Ltd | Professional & scientific | 2012 |
| Camscot (Properties) Ltd | Real estate | 2019 |
| Candj Auto Repair Limited | Wholesale & retail | 2025 |
| Canine Country Manor Ltd | Other services | 2022 |
| Capercaillie Dufftown Ltd | Hospitality | 2023 |
| Carkare Ltd. | Wholesale & retail | 2006 |
| Carmichael Holdings (Scotland) Ltd | Administrative & support | 2014 |
| Catch 79 Ltd | Hospitality | 2022 |
| Cathedral Windows (Moray) Limited | Administrative & support | 2024 |
| CCL Real Estate Limited | Real estate | 2023 |
| CCS (City Cleaning Services) Ltd | Administrative & support | 2019 |
| CDJ Group Ltd | Extraterritorial | 2024 |
| Cdyl Property Ltd | Real estate | 2026 |
| Cellgevity UK Ltd | Wholesale & retail | 2026 |
| Celtic Food Machinery Limited | Wholesale & retail | 2004 |
| Celtic Food Machinery Services Ltd | Wholesale & retail | 2024 |
| Central Deva Properties Ltd | Real estate | 2021 |
| CF North Limited | Real estate | 2026 |
| CG Elgin Limited | Hospitality | 2025 |
| CGM Speyside Limited | Administrative & support | 2022 |
| CH Premium Ltd | Hospitality | 2022 |
| Chadwick Nairn Limited | Extraterritorial | 2000 |
| Chalmers Joinery & Carpentry Limited | Construction | 2023 |
| Chameleon Asset Management Ltd | Real estate | 2015 |
| Chanonry MOT Centre Ltd | Wholesale & retail | 2024 |
| Charlie Tango Ltd | Construction | 2025 |
| Chilled Running Ltd | Arts & recreation | 2023 |
| Chrpe Ltd | Wholesale & retail | 2026 |
| Circuit Assets Ltd | Real estate | 2025 |
| Cjet Electrical Ltd | Construction | 2025 |
| CKA Electrical Services Limited | Construction | 2018 |
| CL Engineering Services Ltd | Professional & scientific | 2022 |
| Clancy Studios Ltd | Real estate | 2019 |
| Clanmac Offshore Services Ltd | Administrative & support | 2021 |
| Clark & Sutherland Limited | Manufacturing | 2000 |
| Clark Brown Property Limited | Real estate | 2020 |
| Clasa Energy Limited | Energy | 2025 |
| Clashach Controls Ltd | Professional & scientific | 2015 |
| Clean 4 ME (Elgin) Ltd | Other services | 2021 |
| Cleaner With Clearview Ltd | Other services | 2012 |
| Cleughead Limited | Energy | 2012 |
| Click Whisky Auctions Ltd | Wholesale & retail | 2022 |
| CM Scotland Ltd | Other services | 2021 |
| Cmrov Limited | Professional & scientific | 2025 |
| CNB ROV Services Ltd | Professional & scientific | 2018 |
| Coast & Country Properties Ltd | Hospitality | 2024 |
| Coastal Flooring and Beds Limited | Wholesale & retail | 2023 |
| Condor Facilitator Services Ltd | Administrative & support | 2025 |
| Connect Electrical Services (Scotland) Limited | Construction | 2018 |
| Cooper View Properties Ltd | Real estate | 2025 |
| Coopscollectable Ltd | Other services | 2024 |
| Copernicus Technology Ltd | Professional & scientific | 2008 |
| Copper Creek (Holdings) Ltd | Financial services | 2020 |
| Cords and Covers Ltd | Manufacturing | 2024 |
| Coully’S Construction Limited | Extraterritorial | 2020 |
| Coutts Joinery Ltd | Construction | 2014 |
| Cove Bay Psychology Ltd | Education | 2024 |
| Covesea Investments Limited | Construction | 2020 |
| Covesea Lighthouse Community Company Limited | Arts & recreation | 2012 |
| Covesea Rentals Ltd | Real estate | 2025 |
| Covesea Welding Limited | Administrative & support | 2019 |
| COX Building Contractors Limited | Construction | 2014 |
| Crer Ltd | Construction | 2020 |
| Criostal Ltd | Administrative & support | 2025 |
| CRM Facilitators Elgin Limited | Transport & logistics | 2019 |
| Crown (Inverness) Ltd | Hospitality | 2023 |
| Cruickshank Holiday Letting Ltd | Real estate | 2024 |
| CSS Licensed Newsagent Ltd | Wholesale & retail | 2023 |
| Ctpk Limited | Hospitality | 2026 |
| Curious Minds Education Centre Ltd | Health & social care | 2015 |
| CW Private Capital Limited | Financial services | 2026 |
| CWC Electrical Services Ltd | Manufacturing | 2024 |
| CWE Asbestos Consultants Ltd. | Administrative & support | 2006 |