| CLG Fishing Ltd | Agriculture & fishing | 2018 |
| Close to Next-Gen Ltd | Wholesale & retail | 2020 |
| Cloud Company Creative Ltd | Information & communication | 2021 |
| CM Hydraulic Services Limited | Professional & scientific | 2020 |
| Cm/Mc Services Ltd | Other services | 2019 |
| CML Property Consultants Ltd. | Professional & scientific | 2010 |
| Coastal Properties Scotland Limited | Construction | 2020 |
| Cojem Leisure Ltd | Administrative & support | 2010 |
| Colaren Farms Ltd | Agriculture & fishing | 2015 |
| Colaren Homes (NE) Ltd | Construction | 2023 |
| Colaren Homes Ltd. | Administrative & support | 2004 |
| Colaren Interiors Ltd | Professional & scientific | 2019 |
| Cold Water Fishing LLP | | 2023 |
| Colin J Mitchell Limited | Construction | 2011 |
| Colin Mackay Ltd. | Agriculture & fishing | 2010 |
| Colin Shand (Plant Hire) Ltd. | Construction | 2003 |
| Colin Strachan Consulting Ltd | Professional & scientific | 2021 |
| Colin Stuart Mechanical Services Limited | Mining & quarrying | 1998 |
| Colours Hair Studio Ltd. | Other services | 2006 |
| Comburent Ltd | Professional & scientific | 2020 |
| Connor B Fishing Ltd | Agriculture & fishing | 2017 |
| Cortes Marine Ltd | Agriculture & fishing | 2026 |
| Cortes Renewables Ltd | Energy | 2012 |
| Costen Fishing Ltd | Agriculture & fishing | 2018 |
| Craig Dhubh Limited | Professional & scientific | 2021 |
| Craig Joinery Services Limited | Construction | 2021 |
| Craigievar (FR) Limited | Administrative & support | 2004 |
| CRX Coatings Ltd | Construction | 2025 |
| CT Builders (FR) Ltd | Construction | 2024 |
| CTM Engineering (Fraserburgh) Ltd | Agriculture & fishing | 2017 |
| CTS Engineering Ltd | Professional & scientific | 2022 |
| Culinary Ability Awards C.I.C. | Administrative & support | 2015 |
| Cumming Plant & Services Ltd | Construction | 2023 |
| CW Engineering and Fishing Ltd | Agriculture & fishing | 2019 |
| Cynthian Consulting Limited | Professional & scientific | 2019 |
| D & R Watt Limited | Agriculture & fishing | 2005 |
| D J Fishing Ltd | Agriculture & fishing | 2019 |
| D J Kennedy Ltd | Other services | 2023 |
| D R Diesel Ltd | Professional & scientific | 2014 |
| D S Garage Ltd | Wholesale & retail | 2021 |
| D S Roofing (Fraserburgh) Limited | Construction | 2025 |
| D&Rw Taxi Ltd | Transport & logistics | 2024 |
| D.Mowat Electrical Services Ltd | Construction | 2021 |
| D.R.F. (Farmers) Limited | Agriculture & fishing | 1979 |
| Dalcros (Fraserburgh) Ltd | Mining & quarrying | 2024 |
| Damvalley Ltd | Agriculture & fishing | 2025 |
| Daren Mowat Ltd. | Construction | 2005 |
| Darg Engineering Limited | Manufacturing | 1980 |
| Darren J. Ingram Ltd. | Other services | 2004 |
| Dartash Scotland Ltd | Wholesale & retail | 2026 |
| Dauntless (Scotland) Ltd | Agriculture & fishing | 2026 |
| David Jack Ltd | Agriculture & fishing | 2021 |
| David Nicol (Fishing Services) Limited | Agriculture & fishing | 2008 |
| David Smith Contractors Ltd. | Construction | 2008 |
| David WM Reynolds Consultancy Limited | Professional & scientific | 2022 |
| DAZ Electrical Services Limited | Professional & scientific | 2014 |
| DDS Fishing Ltd. | Agriculture & fishing | 2007 |
| DEA Engineering Works Limited | Manufacturing | 2003 |
| Deejays Nightclub Limited | Hospitality | 2013 |
| Deeksha Enterprises Ltd | Wholesale & retail | 2019 |
| Deepwild Limited | Agriculture & fishing | 2002 |
| Defiance (Fraserburgh) Limited | Agriculture & fishing | 2008 |
| Dekmar Ltd | Wholesale & retail | 2003 |
| Delphenia Maverick Ltd. | Agriculture & fishing | 2007 |
| Dencraigie Ltd | Real estate | 2025 |
| Denmuir Limited | Agriculture & fishing | 2006 |
| Dennis Gordon Electrical (FR) Ltd | Construction | 2019 |
| Desh Bangla Limited | Hospitality | 2019 |
| Designs Retold Ltd | Professional & scientific | 2015 |
| Detailx Ltd | Administrative & support | 2026 |
| Df&H Ltd | Hospitality | 2025 |
| Dgac E-Commerce Ltd | Wholesale & retail | 2025 |
| Dhaka Spices (SKS) Limited | Hospitality | 2024 |
| Diamond Drilling (Aberdeen) Limited | Construction | 2004 |
| Digijuke 1 Ltd | Arts & recreation | 2013 |
| Digital Cascade Ltd | Administrative & support | 2023 |
| Dixon's Windows and Doors Ltd | Construction | 2021 |
| DJ Media Services Ltd | Professional & scientific | 2022 |
| Dldc Services (Aberdeen) Limited | Manufacturing | 2005 |
| DM Builders (FR) Ltd. | Construction | 2006 |
| DMC FR Ltd | Administrative & support | 2022 |
| DNC (Scotland) Ltd | Construction | 2024 |
| Dokas-Store Ltd | Wholesale & retail | 2025 |
| Doonby Shorey Ltd | Agriculture & fishing | 2025 |
| Doranglen Limited | Administrative & support | 2004 |
| Doric Logistics Ltd. | Professional & scientific | 2012 |
| Double Dikes Fishing Ltd | Agriculture & fishing | 2022 |
| Doubledrive Garage (Fraserburgh) Limited | Wholesale & retail | 2013 |
| DR & L Eunson Ltd | Real estate | 2021 |
| DR 89 Ltd. | Agriculture & fishing | 2010 |
| Drdb Enterprises Ltd | Administrative & support | 2025 |
| Dreamescape Property's Ltd | Real estate | 2024 |
| Drillcem Instruments Ltd | Administrative & support | 2025 |
| DRP Express Ltd | Transport & logistics | 2026 |
| Drummond Engineering Ltd. | Agriculture & fishing | 2003 |
| DRW Taxi 2 Ltd | Transport & logistics | 2025 |
| Dsbm Auto Center Ltd | Wholesale & retail | 2026 |
| DSC Scotland Ltd | Construction | 2015 |
| DSM09 Ltd | Agriculture & fishing | 2023 |
| DSR Engineering Ltd | Professional & scientific | 2023 |