| Ban-Car Hotel Limited | Hospitality | 2005 |
| Barclay Carpets Ltd | Wholesale & retail | 2009 |
| Bazwell Contracting Ltd | Professional & scientific | 2023 |
| BBP Rose Ltd | Agriculture & fishing | 2019 |
| BC (FR) Ltd | Professional & scientific | 2026 |
| Beedie Bros. Ltd. | Agriculture & fishing | 1997 |
| Bellany Limited | Agriculture & fishing | 2012 |
| BEN Martin Slater Ltd | Construction | 2023 |
| BEN Strachan Joinery Ltd | Construction | 2025 |
| Benmont Limited | Agriculture & fishing | 2006 |
| BFS Electrical Services Ltd | Construction | 2025 |
| BG & SON Fish & Game Ltd | Agriculture & fishing | 2019 |
| Bigg Boss Salon and Haircut Ltd | Other services | 2025 |
| Billy Strachan Ltd. | Manufacturing | 2010 |
| Billy Walker Joinery Services Ltd | Construction | 2011 |
| Birdieltd Limited | Construction | 2022 |
| BK Fabrications & Welding Ltd | Manufacturing | 2025 |
| BKN Ltd | Hospitality | 2018 |
| Blackcourt Limited | Agriculture & fishing | 2006 |
| Blue Maritime Engineering Ltd | Agriculture & fishing | 2019 |
| Bluebell One Property Investments Ltd | Real estate | 2022 |
| Bluecabco Ltd | Administrative & support | 2022 |
| Bluemech Subsea Ltd | Professional & scientific | 2025 |
| Blush Bridal (Fraserburgh) Ltd | Administrative & support | 2014 |
| Blydes Limited | Administrative & support | 2013 |
| BMJ Servtech Ltd | Administrative & support | 2016 |
| Bobaccess Ltd | Construction | 2015 |
| BON Espoir Limited | Agriculture & fishing | 2024 |
| Boserva Ltd. | Real estate | 2022 |
| Braco Energy Ltd | Administrative & support | 2014 |
| Braco Renewables LLP | | 2014 |
| Brian Wiseman Services Limited | Agriculture & fishing | 2003 |
| Broadsea ROV Limited | Administrative & support | 2008 |
| Broch Properties Ltd | Real estate | 2023 |
| Broch Solutions Limited | Administrative & support | 2023 |
| Brontey Limited | Agriculture & fishing | 2003 |
| Bronxi Fishing Ltd. | Agriculture & fishing | 2007 |
| Brooke H Ltd. | Agriculture & fishing | 2006 |
| Brown & Mcrae (Trustees) Limited | Professional & scientific | 2003 |
| Brown & Mcrae LLP | | 2020 |
| Bruce Brothers Properties Limited | Real estate | 2023 |
| Bruce S Buchan Ltd. | Agriculture & fishing | 2003 |
| Bryggen Business Services Ltd. | Agriculture & fishing | 2012 |
| Bryte Homes Ltd | Construction | 2024 |
| BSW Solutions Ltd | Manufacturing | 2023 |
| Buchan Chemicals Ltd | Wholesale & retail | 2022 |
| Buchan Countryside Group | | 1994 |
| Buchan Farmers & Growers Limited | Agriculture & fishing | 1993 |
| Buchan Fishing Ltd | Agriculture & fishing | 2023 |
| Buchan Hall and Mitchell Limited | Construction | 2005 |
| Buchan Milne Ltd | Agriculture & fishing | 2016 |
| Buchan Property Solutions Ltd | Construction | 2022 |
| Buchan Timber Preservation Limited | Administrative & support | 1987 |
| Buchans Ices Ltd | Manufacturing | 2024 |
| BUD 8685 Fishing Co. Ltd. | Agriculture & fishing | 2010 |
| Burnshangie Developments Ltd. | Real estate | 2002 |
| Business Development Management Consultancy Ltd | Wholesale & retail | 2025 |
| Buzz’S Kitchen Ltd | Hospitality | 2023 |
| BWC (Scotland) Ltd | Education | 2022 |
| BWS Construction Services Ltd | Mining & quarrying | 2021 |
| C & J'S Corner Shop Limited | Wholesale & retail | 2005 |
| C J Grant & Partner Limited | Administrative & support | 2015 |
| C&D Properties (NE) Ltd | Real estate | 2025 |
| C&G Legal & Commercial Limited | Professional & scientific | 2014 |
| C.C.Marine Ltd | Professional & scientific | 2020 |
| Cairn Homes (Scotland) Ltd. | Construction | 2004 |
| Cairnbulg Retail Ltd | Wholesale & retail | 2025 |
| Cairnglass Limited | Other services | 2020 |
| Cairns Accountancy Services Limited | Professional & scientific | 2006 |
| Caledonia Plant Hire Ltd | Construction | 2020 |
| Cambusmore Estates Ltd. | Agriculture & fishing | 2002 |
| Camm Fishing (Fraserburgh) Ltd | Agriculture & fishing | 2019 |
| Camtech Inspection Ltd | Administrative & support | 2019 |
| Camy's Car Care Ltd | Wholesale & retail | 2023 |
| Cardno Fishing Ltd | Agriculture & fishing | 2025 |
| Carian Holdings Ltd | Financial services | 2025 |
| Cartech Aberdeen Ltd | Wholesale & retail | 2026 |
| Caselli Ltd | Other services | 2020 |
| Caseybear Productions Limited | Information & communication | 2007 |
| Castle Homes (FR) Ltd. | Construction | 2006 |
| Castle View (Fraserburgh) Ltd | Real estate | 2024 |
| CB Flooring (Scotland) Ltd | Construction | 2021 |
| CDC Electrical (Scotland) Ltd | Construction | 2019 |
| Ceedix Engineering Ltd. | Manufacturing | 2009 |
| Cengfab Ltd | Manufacturing | 2021 |
| Challenge Fishing Company Limited | Agriculture & fishing | 1998 |
| Charles a West & Sons Limited | Wholesale & retail | 1999 |
| Chell (Memsie) Limited | Mining & quarrying | 2013 |
| Choi's Choice Limited | Hospitality | 2002 |
| Chrisamlee Limited | Extraterritorial | 2014 |
| Christopher Thain Ltd | Other services | 2016 |
| Cinn Mhara Ltd. | Agriculture & fishing | 2003 |
| CJD Subsea Ltd | Mining & quarrying | 2024 |
| Cjfr Joinery Limited | Construction | 2025 |
| CJI Joinery Ltd | Construction | 2018 |
| CJM Wellservices Ltd | Professional & scientific | 2025 |
| CK Travel Trade Ltd | Administrative & support | 2023 |
| Classy Taxis Ltd. | Transport & logistics | 2005 |
| Clayfords Renewables Ltd | Real estate | 2024 |
| Clayton Plumbing and Heating Limited | Construction | 2011 |