| JBX Ltd | Professional & scientific | 2025 |
| JDR WCE Consulting Limited | Professional & scientific | 2026 |
| Jeha Property Ltd | Administrative & support | 2015 |
| Jennings Design Solutions Ltd | Professional & scientific | 2020 |
| Jigsaw Logistics & Materials Ltd | Mining & quarrying | 2018 |
| Jimbo's Sauce Ltd | Manufacturing | 2020 |
| JKR Farms Limited | Agriculture & fishing | 2018 |
| JKR Group (Holdings) Limited | Administrative & support | 2023 |
| JKR Holdings Ltd | Extraterritorial | 2015 |
| JKR Quarries and Concrete Products Ltd | Mining & quarrying | 2020 |
| JM Aviation Ltd | Manufacturing | 2019 |
| JOE Boyle Ltd | Construction | 2023 |
| Johanna Basford Ltd | Arts & recreation | 2009 |
| John Busby Limited | Professional & scientific | 1972 |
| John Duncan Plant Hire Limited | Construction | 2020 |
| Johnson Physiotherapy Limited | Administrative & support | 2009 |
| Jpw&C Limited | Other services | 2009 |
| JR-23 Spraying Ltd | Construction | 2024 |
| JRG Propco Ltd | Real estate | 2008 |
| JVS Developments Limited | Construction | 2005 |
| K & C Jewellers Limited | Wholesale & retail | 2005 |
| K Smith Marine Ltd | Professional & scientific | 2023 |
| K.E.D. Joinery Ltd | Manufacturing | 2025 |
| Kaizen Offshore Limited | Professional & scientific | 2012 |
| Kayelle Limited | Professional & scientific | 2024 |
| KBJ Joinery Limited | Construction | 2011 |
| KBW Services Ltd | Manufacturing | 2025 |
| Kean Television Limited | Information & communication | 1999 |
| Keen Estimating Limited | Professional & scientific | 2026 |
| Keithfield Energy Limited | Energy | 2008 |
| Kenway Contracts Ltd | Construction | 2025 |
| Kenway Developments Scotland Ltd | Construction | 2025 |
| Kenway Group Ltd | Financial services | 2025 |
| Kenway Homes Limited | Construction | 2021 |
| Kilted Chef Ltd | Hospitality | 2003 |
| Kingston Cars and Commercials Ltd | Wholesale & retail | 2026 |
| Kingston Coffee Ltd | Hospitality | 2026 |
| Kingston Keys Ltd | Real estate | 2026 |
| Kinloch 54 Limited | Real estate | 2023 |
| Kintore Garage Ltd | Wholesale & retail | 2025 |
| Kira Jewellers Limited | Wholesale & retail | 2026 |
| Kirkton of Slains Property Management Limited | Households | 2018 |
| KJP Transport & Recovery Ltd | Transport & logistics | 2026 |
| Kkas Ellon Limited | Professional & scientific | 2022 |
| Knockothie Developments Limited | Real estate | 2014 |
| Knockothie Environmental Ltd | Water & waste | 2015 |
| KR BON Reduction Ltd | Water & waste | 2023 |
| KR Cladding Systems Limited | Construction | 2017 |
| KR Group (Scotland) Ltd | Construction | 2019 |
| KR Services & Solutions Limited | Construction | 2012 |
| Krizb Ltd | Transport & logistics | 2026 |
| Krystian Mecik Building Services Ltd | Construction | 2024 |
| KSM Wealth Management Ltd | Professional & scientific | 2024 |
| KWE Services Limited | Professional & scientific | 2012 |
| L & L Refrigeration Ltd | Professional & scientific | 2024 |
| Laird's Throat 2015 Limited | Real estate | 2015 |
| Laria Company Ltd | Real estate | 2021 |
| Lauren Health Ltd | Health & social care | 2023 |
| Lawrence Milne Decorators Limited | Administrative & support | 2016 |
| Lawrence Milne Property Company Limited | Administrative & support | 2008 |
| Lawrence Pitch Marking Services Limited | Administrative & support | 2021 |
| LCR Consulting Limited | Professional & scientific | 2023 |
| LEE Mckay Limited | Mining & quarrying | 2022 |
| LEE Taylor Electrical Ltd | Construction | 2018 |
| Leona the RVN Ltd | Professional & scientific | 2024 |
| LET EM AFF Dog Fields Ltd | Arts & recreation | 2022 |
| Leyden Safety Limited | Construction | 2025 |
| LFH Engineering Limited | Manufacturing | 2012 |
| LFH Fluid Control Limited | Manufacturing | 2009 |
| LFH Group Limited | Administrative & support | 2019 |
| Life Matters Training Ltd | Education | 2018 |
| Lilystar Media Ltd | Arts & recreation | 2016 |
| Lind Agri International Limited | Financial services | 2024 |
| Lind Agriculture Limited | Agriculture & fishing | 1996 |
| Links Golf Properties Limited | Hospitality | 2021 |
| Linsmohr Hotel Limited | Hospitality | 2014 |
| Lionrock Property Services Limited | Real estate | 2024 |
| Lito LP | | 2013 |
| Little Molly's Cheesecake Ltd | Manufacturing | 2023 |
| Littlemill Farms | | 1999 |
| Live Love Craft Limited | Arts & recreation | 2016 |
| LJM Offshore Engineering Ltd | Professional & scientific | 2020 |
| Ljradiance Limited | Wholesale & retail | 2026 |
| LNI Resources Ltd | Administrative & support | 2023 |
| Locati Limited | Wholesale & retail | 2015 |
| Loch-Hills Plant Centre Limited | Wholesale & retail | 2024 |
| Lone Wolf Spirits Limited | Manufacturing | 2016 |
| Loop Energy Ltd | Administrative & support | 2026 |
| Lost Forest Limited | Administrative & support | 2018 |
| Love Yoga Ltd. | Health & social care | 2012 |
| Luego Sports Cars Limited | Manufacturing | 2007 |
| Lumogenesis Ltd | Information & communication | 2015 |
| Lunna Investments LP | | 2017 |
| Luxe Lodges Ltd | Hospitality | 2022 |
| Luxe Scot Events Limited | Administrative & support | 2023 |
| M & D Structural Engineering Ltd. | Construction | 2011 |
| M G Gall Ltd | Agriculture & fishing | 2019 |
| M J Engineering (Scotland) Limited | Manufacturing | 2005 |
| M&C Advisor Limited | Professional & scientific | 2025 |
| M&M Apartments Limited | Real estate | 2020 |