| CP22 Ltd | Mining & quarrying | 2024 |
| CR1NGE Limited | Information & communication | 2026 |
| Crafting Digital CIC | Information & communication | 2025 |
| Craignathro Eggs Limited | Administrative & support | 2016 |
| Craignathro Energy Limited | Energy | 2024 |
| Cram Drams Ltd | Wholesale & retail | 2024 |
| Cravin Crispy Limited | Hospitality | 2026 |
| Crawford Cottages Ltd | Real estate | 2022 |
| Cssw Scotland Ltd | Professional & scientific | 2020 |
| Cushnie Farms | | 1997 |
| Cuspra Limited | Health & social care | 2025 |
| D & B Developments (Montrose) Limited | Other services | 2004 |
| D & G Specialists Limited | Construction | 2019 |
| D M Milne Limited | Administrative & support | 2007 |
| D&M Recovery Services Ltd | Transport & logistics | 2026 |
| DA Bookkeeping Ltd | Professional & scientific | 2023 |
| Daisy Dog Walker Ltd | Other services | 2023 |
| Dammer Solutions Limited | Professional & scientific | 2024 |
| DAN Bramill Plumbing & Heating Services Ltd | Construction | 2025 |
| Darling Property Group Ltd | Real estate | 2023 |
| Darrahill Farms Limited | Agriculture & fishing | 2026 |
| Data Insights for Societal Health Limited | Professional & scientific | 2021 |
| David Brewster Consultants Limited | Real estate | 2020 |
| David Lumgair and Sons Limited | Agriculture & fishing | 2016 |
| David Ritchie (Implements) Limited | Manufacturing | 1953 |
| David Wren Architect Ltd | Professional & scientific | 2018 |
| Davidson Farms Limited | Agriculture & fishing | 2015 |
| Davidson H&S Acumen Limited | Public administration | 2023 |
| DD Transport (Scotland) Ltd | Transport & logistics | 2018 |
| DD8 Foods Ltd | Hospitality | 2026 |
| Dearest Thoughts Ltd | Information & communication | 2022 |
| Denfind Farms Limited | Administrative & support | 2007 |
| Denfind Stone Limited | Water & waste | 2004 |
| Designbyoomph Ltd | Information & communication | 2013 |
| Dev/Null Limited | Information & communication | 2020 |
| Dexo Property Investments Ltd | Real estate | 2018 |
| Diarmid Roofing Ltd | Construction | 2016 |
| Diffraction Entertainment Ltd | Manufacturing | 2010 |
| DM Structural Engineering Ltd | Professional & scientific | 2018 |
| Dollface Land Limited | Arts & recreation | 2017 |
| DON & LOW (Holdings) Limited | Professional & scientific | 1948 |
| DON & LOW Limited | Manufacturing | 1904 |
| DON & LOW Nonwovens Limited | Professional & scientific | 1926 |
| Donaldson Global Holdings Limited | Financial services | 2021 |
| Douglas Joinery Limited | Construction | 2005 |
| Drummietermont Farms Limited | Administrative & support | 2005 |
| Dukeswood Nursery Limited | Agriculture & fishing | 2014 |
| Dunkeld Gear Ltd | Wholesale & retail | 2020 |
| Dunmor Agri Ltd | Wholesale & retail | 2017 |
| Dunsire & Daughter Limited | Wholesale & retail | 2021 |
| Dunsmore & Sons Ltd | Manufacturing | 2019 |
| Duthie Agri-Services Ltd | Agriculture & fishing | 2025 |
| DW Dance Clinics Ltd | Wholesale & retail | 2021 |
| Dynamix Health and Fitness Ltd | Wholesale & retail | 2015 |
| E & C Murray Limited | Construction | 2019 |
| E N Robertson & SON Limited | Administrative & support | 2005 |
| Eamads Limited | Health & social care | 2023 |
| East Blairs Developments Limited | Construction | 2026 |
| East Coast Movers Ltd | Transport & logistics | 2014 |
| East Pitkierie Limited | Agriculture & fishing | 2018 |
| Eatwell@Forfar Limited | Hospitality | 2021 |
| Ecosse Energy Services Limited | Information & communication | 2016 |
| Ecosse Solar Parks Ltd | Energy | 2019 |
| Ecosse Solutions Ltd | Manufacturing | 2022 |
| Edinburgh Livery Limited | Agriculture & fishing | 2016 |
| EDS (Scotland) Ltd | Administrative & support | 2015 |
| Elevate Pilates Ltd | Education | 2024 |
| Elite Autobody Ltd | Wholesale & retail | 2026 |
| Elite Homes (Tayside) Limited | Construction | 2001 |
| Empireuk Ltd | Education | 2025 |
| Epigenetica Limited | Agriculture & fishing | 2018 |
| EQ Accountants Nominees Limited | Administrative & support | 2025 |
| Esptech Ltd | Mining & quarrying | 2016 |
| Estate OPS Ltd | Information & communication | 2026 |
| Estodent Ltd | Manufacturing | 2013 |
| Event-Full Decor Limited | Hospitality | 2024 |
| Ewan Robson Subsea Limited | Mining & quarrying | 2005 |
| F.I.M.M. Farming Company Ltd. (the) | Agriculture & fishing | 1955 |
| Fairlie Biofuels Limited | Energy | 2015 |
| Fairlie Fresh Produce Limited | Agriculture & fishing | 2018 |
| Fairway Travel (Scotland) Limited | Administrative & support | 2011 |
| Falcon Crown Limited | Real estate | 2024 |
| Family Trie Ltd | Health & social care | 2026 |
| FAR North Sun Ltd | Hospitality | 2025 |
| Faraway Fields Limited | Energy | 2012 |
| Faskinrock Ltd | Wholesale & retail | 2023 |
| Fawkes Wealth Management Ltd | Professional & scientific | 2019 |
| FB Scotland Ltd | Wholesale & retail | 2017 |
| FDX Consults Ltd | Professional & scientific | 2012 |
| Felcam Limited | Administrative & support | 2015 |
| Fenton Farming Limited | Agriculture & fishing | 2024 |
| Fern Plant & Land Services Limited | Agriculture & fishing | 2016 |
| Fimm Potatoes Ltd | Agriculture & fishing | 2010 |
| Finavon Castle Water LLP | | 2016 |
| FIS Enterprises Ltd. | Hospitality | 2011 |
| Fitness Hub HQ Ltd | Other services | 2016 |
| Fledmyre Holdings Ltd | Administrative & support | 2015 |
| Flyme Travel Ltd | Administrative & support | 2025 |
| Foodmarket (Forfar) Limited | Wholesale & retail | 2010 |
| Forbes of Kingennie LLP | | 2006 |