| D & a Sushi Ltd | Hospitality | 2025 |
| D & M Winchester Ltd. | Manufacturing | 2004 |
| D & R Re-Sprays Ltd | Wholesale & retail | 2015 |
| D Squared North Limited | Construction | 2022 |
| D&D Restorations Ltd | Construction | 2025 |
| D&E Lifting Solutions Ltd | Construction | 2025 |
| D&S Builders (Elgin) Ltd | Construction | 2013 |
| D.L. Forbes (Wester Covesea) | | 1990 |
| Dalco Investments Ltd. | Extraterritorial | 2008 |
| Dalco Project Services Limited | Extraterritorial | 2013 |
| Dallas Designs Ltd | Wholesale & retail | 2007 |
| Dalradia Information Services Limited | Information & communication | 1997 |
| Daniel Ralph & Family LLP | | 2018 |
| Daniel Ralph & Sons Funeral Directors Ltd | Other services | 2016 |
| Darroch & Allan (Joiners & Builders) Limited | Construction | 2002 |
| David Beveridge Electrical Contractors Limited | Construction | 2007 |
| David Erker Services Ltd | Professional & scientific | 2025 |
| David Mcleod Motor Engineers Ltd. | Wholesale & retail | 2004 |
| David Williams Slating Limited | Construction | 2011 |
| Davidsons Elgin Ltd. | Administrative & support | 2016 |
| Dawn Homes (Cambuslang) Limited | Construction | 2016 |
| Dawn Homes (Residential) Limited | Real estate | 2016 |
| Dawn Homes Holdings Limited | Construction | 2014 |
| Dawn Homes Limited | Construction | 1984 |
| Daystar Golden Cycle International Ltd | Administrative & support | 2025 |
| DB Rigging and Access Ltd | Construction | 2024 |
| DC ROV Services Limited | Mining & quarrying | 2026 |
| DDM OIL Services Ltd | Mining & quarrying | 2022 |
| DE Lets Ltd | Real estate | 2025 |
| Dean's Bar Limited | Hospitality | 2022 |
| Deborah Mitchell Ltd | Other services | 2013 |
| Defytheoddscoaching Ltd | Arts & recreation | 2024 |
| Dell ROV Services Ltd | Professional & scientific | 2024 |
| Dependent Limited | Health & social care | 2021 |
| DER Electrical Ltd | Manufacturing | 2025 |
| Derek Franklin Electrical Limited | Construction | 2018 |
| Detecting Wear UK Ltd | Manufacturing | 2021 |
| DFC Autos Ltd | Wholesale & retail | 2023 |
| DFK Home Ltd | Construction | 2023 |
| DG Maritime Ltd | Transport & logistics | 2023 |
| DGM and Loons Limited | Transport & logistics | 2026 |
| DGS Rope Access Ltd | Professional & scientific | 2024 |
| DI Moray Ltd | Hospitality | 2025 |
| Dicey's Entertainment Limited | Hospitality | 2022 |
| Digital Routes Scotland Limited | Information & communication | 2015 |
| Digital Transformation QA & Test Ltd | Information & communication | 2022 |
| Dinnae KEN Games Ltd | Information & communication | 2026 |
| Distillery Design Services Ltd | Professional & scientific | 2021 |
| Djlp Engineering Services Ltd | Professional & scientific | 2024 |
| DJM Subsea Ltd. | Professional & scientific | 2015 |
| DKG Services Ltd | Mining & quarrying | 2025 |
| Dmcc Services Limited | Mining & quarrying | 2025 |
| Dmcphee Services Ltd | Professional & scientific | 2022 |
| DMD Drilling Limited | Mining & quarrying | 2022 |
| Dochgarroch Engineering Ltd | Information & communication | 2017 |
| Dogtok.Ai Ltd | Information & communication | 2025 |
| Donadden Limited | Financial services | 2023 |
| Donald Builders Ltd | Construction | 2024 |
| Donald RAE Properties Ltd | Real estate | 2017 |
| Donaldson Building Solutions Ltd | Construction | 2016 |
| Donnachaidh Limited | Administrative & support | 2003 |
| Donnachaidh Property Limited | Administrative & support | 2003 |
| Donut PIG Digital Marketing Ltd | Information & communication | 2015 |
| Doric Precast Concrete Limited | Extraterritorial | 1996 |
| Downie Properties Limited | Real estate | 1992 |
| Dram Good Journey Ltd | Administrative & support | 2021 |
| Dreamtime Community Arts Ltd | Health & social care | 2016 |
| Dufi Art Limited | Professional & scientific | 2009 |
| DW Technical Ltd | Information & communication | 2020 |
| Dyce & Sons Ltd. | Information & communication | 2013 |
| Dynamic Abseiling Services Limited | Administrative & support | 2008 |
| E&I Homeland Ltd | Real estate | 2026 |
| EA Plumbing and Heating Services Limited | Construction | 2018 |
| Eagle Dornoch Ltd | Hospitality | 2026 |
| Eagle Lifting Ltd | Administrative & support | 2017 |
| Earthtime for ALL Ltd. | Administrative & support | 2012 |
| Easter Coltfield Properties Ltd | Real estate | 2026 |
| Easymove Removals Moray Ltd | Transport & logistics | 2021 |
| EAT and Drink Limited | Hospitality | 2000 |
| Ebie Jack Ltd | Wholesale & retail | 2024 |
| Eco Cleaning Scotland Ltd | Administrative & support | 2021 |
| Eco DB Ltd | Construction | 2022 |
| Eco Taxi Scotland Ltd | Transport & logistics | 2020 |
| Econoprocity Ltd | Real estate | 2013 |
| Ecosse Professional Services Ltd. | Professional & scientific | 2011 |
| Ecoventures (UK) Limited | Transport & logistics | 2009 |
| Edgar Road Garage & Vehicle Sales Ltd | Wholesale & retail | 2021 |
| Edgar Road Properties Limited | Administrative & support | 1991 |
| Edgar Road Property Co LLP | | 2005 |
| Edtrainit Ltd | Information & communication | 2026 |
| EGH Property Group Ltd | Real estate | 2026 |
| EL GIN Findrassie Ltd | Manufacturing | 2015 |
| EL Raco DE LAS Tapas Ltd | Hospitality | 2024 |
| Elaine’S Footcare Ltd | Health & social care | 2024 |
| Eldevin Limited | Administrative & support | 2009 |
| Elgin Autos Limited | Wholesale & retail | 2015 |
| Elgin Bonding Company Limited | Manufacturing | 1965 |
| Elgin Budget Motors Limited | Wholesale & retail | 2025 |
| Elgin Chinatown Ltd | Hospitality | 2024 |
| Elgin City Football Club Limited | Arts & recreation | 2000 |