| Dance North Scotland C.I.C. | Arts & recreation | 2003 |
| Dandaleith Limited | Hospitality | 2020 |
| Daniels Nominees Limited | Hospitality | 2010 |
| DAR Oilfield Logistics Ltd | Mining & quarrying | 2015 |
| David Mackintosh Plumbing & Heating Services Ltd | Construction | 2020 |
| Davidson Place Residents Association Ltd | Households | 2024 |
| Delta T Refrigeration Limited | Manufacturing | 2005 |
| Denise Martin Guiding Ltd | Education | 2024 |
| DH Building Claims Surveys Limited | Financial services | 2017 |
| Dhanu Proventus Ltd | Real estate | 2025 |
| Dkfusion Ltd | Information & communication | 2024 |
| Drumduan School Limited | Education | 1989 |
| Drysdale Science Ltd | Education | 2024 |
| Duneland Limited | Construction | 1997 |
| Duneridge Co-Housing Co-Operative Ltd | Real estate | 2024 |
| Dunlops Motor Factors (Highland) Ltd. | Wholesale & retail | 2001 |
| Dunphail Distillery Ltd | Manufacturing | 2021 |
| Dunster Biomass Heating (Scotland) Limited | Construction | 2014 |
| East Whins Co-Housing Community Ltd | Real estate | 2017 |
| Ecosse Engineering (Moray) Limited | Administrative & support | 2010 |
| Ekobay Limited | Manufacturing | 1990 |
| Elevate Fitness KR Ltd | Health & social care | 2025 |
| Elite Technical Training Academy Ltd | Education | 2023 |
| ELS Stoves Limited | Construction | 2018 |
| Embers Pizza Company Ltd | Hospitality | 2026 |
| Entec (Scotland) Ltd | Administrative & support | 2014 |
| Equus Highland Limited | Arts & recreation | 2023 |
| ESL Investments Limited | Real estate | 2017 |
| Eventmet Limited | Professional & scientific | 2014 |
| Ewan Rhind Joinery Ltd | Construction | 2019 |
| Excel Scotland Ltd. | Construction | 2000 |
| Fagh Limited | Hospitality | 2025 |
| Feeldwork Futures Ltd | Professional & scientific | 2023 |
| Fifth Element Pottery CIC | Manufacturing | 2024 |
| Finderne Development Trust | Other services | 2018 |
| Findhorn Bay Arts Ltd | Arts & recreation | 2012 |
| Findhorn Bay Holiday Park CIC | Hospitality | 2026 |
| Findhorn Innovation Research & Education, CIC | Professional & scientific | 2018 |
| Findhorn Marketplace Limited | Other services | 2024 |
| Findhorn Nairn & Lossie Rivers Consulting Ltd | Professional & scientific | 2026 |
| Findhorn Nairn & Lossie Rivers Trust | Agriculture & fishing | 2008 |
| Findhorn Sacred Dance Ltd | Arts & recreation | 2025 |
| Findhorn Village Centre | Hospitality | 2000 |
| Findhorn Wind Park Limited | Energy | 2002 |
| Finlay E Maclean TLC Limited | Professional & scientific | 2024 |
| Fire and Wire Ltd | Education | 2022 |
| Firefly IT Solutions Limited | Information & communication | 2005 |
| Firth Recruitment Ltd | Administrative & support | 2024 |
| Firthview Windows Ltd | Construction | 2011 |
| Forbes Highland Ltd | Transport & logistics | 2023 |
| Forres Area Business Association C.I.C. | Other services | 2021 |
| Forres Area Community Trust | Information & communication | 2011 |
| Forres Auto Centre Ltd | Manufacturing | 2014 |
| Forres Coffee House Ltd | Hospitality | 2023 |
| Forres Dental Care Ltd | Health & social care | 2014 |
| Forres Events Limited | Arts & recreation | 2012 |
| Forres Golf Club Limited | Arts & recreation | 2019 |
| Forres Heritage Trust | Administrative & support | 2010 |
| Forres Homeware Ltd | Wholesale & retail | 2024 |
| Forres Kebab Shop Ltd | Hospitality | 2025 |
| Forres Mechanics Football Club Limited | Arts & recreation | 2018 |
| Fraser Fire and Security Ltd | Construction | 2016 |
| Future Natives Limited | Professional & scientific | 2026 |
| G B Soutar | | 1987 |
| G Cargill Properties Ltd | Real estate | 2025 |
| G. & A.G. Proctor and the Moray Council | | 1997 |
| G. Mackenzie & a. Mowat and the Moray Council | | 2001 |
| G.T. Tyres (Forres) Ltd | Wholesale & retail | 2019 |
| Gaia Education | Education | 2009 |
| Gallery NO. 55 Ltd | Wholesale & retail | 2021 |
| Garrow Bros Ltd. | Real estate | 2002 |
| Gask Contractors Ltd | Professional & scientific | 2023 |
| Gdss Ltd | Construction | 2020 |
| Generations Clothing Ltd | Wholesale & retail | 2022 |
| Glenburgie Cars Limited | Wholesale & retail | 2006 |
| Glenburgie Property Ltd | Real estate | 2022 |
| Gordons Bodyshop Limited | Wholesale & retail | 2003 |
| Gormel Restaurants Ltd | Hospitality | 2016 |
| GRA Psychology Ltd | Professional & scientific | 2026 |
| Green Leaf Design & Build Ltd | Construction | 2008 |
| Green Leaf Energy Limited | Construction | 2017 |
| Guilt Limited | Information & communication | 2018 |
| GVS Construction Services Ltd | Construction | 2019 |
| Hamilton Forestry Services Limited | Agriculture & fishing | 2024 |
| Hannah Sparkles Limited | Households | 2024 |
| Happy Tramp North Ltd | Information & communication | 2017 |
| Happyness Drum Circles Ltd | Administrative & support | 2007 |
| Harbour Service Station Limited | Wholesale & retail | 2003 |
| Havenbank Limited | Financial services | 2024 |
| Heart and Home Houselets Ltd | Real estate | 2025 |
| Heat-Fix Forres Ltd | Construction | 2020 |
| Height & Electrical Specialist Consultants Ltd | Administrative & support | 2014 |
| Highland Gliding Club Limited | Arts & recreation | 1995 |
| Highland Landscape Design Limited | Construction | 2002 |
| Highland Technology Services Ltd | Information & communication | 2018 |
| Highland Timber Buildings Ltd. | Extraterritorial | 2004 |
| Highland Warm Homes Ltd | Professional & scientific | 2012 |
| Highways Environmental Services Ltd | Water & waste | 2026 |
| Hmachomes Ltd | Construction | 2023 |
| Housby Motors Ltd | Wholesale & retail | 2022 |