| Insight HFS Ltd | Professional & scientific | 2024 |
| International Fish Canners (Scotland) Limited | Manufacturing | 1980 |
| Invicta Height Training Limited | Professional & scientific | 2011 |
| Irenka Limited | Energy | 2008 |
| Ironside Marine Ltd | Agriculture & fishing | 2025 |
| Istc (Scotland) Ltd | Transport & logistics | 2023 |
| IT ROV Services Ltd | Other services | 2018 |
| Italian Star Fresh Food Ltd | Hospitality | 2025 |
| J & a Offshore Services Ltd. | Agriculture & fishing | 2003 |
| J & E Willox Limited | Transport & logistics | 2022 |
| J & G Forbes & Co (Boatbuilders) Limited | Manufacturing | 1987 |
| J & J Duthie Services Limited | Administrative & support | 2014 |
| J & M Cowie Limited | Administrative & support | 2006 |
| J & M Robertson Limited | Wholesale & retail | 2001 |
| J & S Fabrication Ltd | Manufacturing | 2020 |
| J Buchan Services Limited | Agriculture & fishing | 2023 |
| J G Eggs Limited | Administrative & support | 2013 |
| J L West Ltd. | Agriculture & fishing | 2006 |
| J P Fishing Ltd | Agriculture & fishing | 2015 |
| J P Kleening Ltd | Administrative & support | 2009 |
| J Strachan Joinery Ltd | Construction | 2023 |
| J Stuart Fishing Limited | Agriculture & fishing | 2026 |
| J Thain Offshore Services Ltd | Professional & scientific | 2022 |
| J-Los Early Years Ltd | Education | 2022 |
| J. R. Hutton Consulting Limited | Professional & scientific | 2008 |
| J.A Logistics Ltd | Transport & logistics | 2023 |
| J.J. Fishing Ltd. | Agriculture & fishing | 2008 |
| J.M.S. Properties Limited | Real estate | 1990 |
| J.V.B. Buchan Ltd. | Agriculture & fishing | 2003 |
| J.W. ENG Limited | Professional & scientific | 2019 |
| Jack Fishing LLP | | 2008 |
| Jacktar Graeme Ltd. | Agriculture & fishing | 2003 |
| Jadeleigh Electrical Ltd. | Agriculture & fishing | 2003 |
| Jamar Fishing Ltd. | Agriculture & fishing | 2006 |
| James B Third JNR Limited | Agriculture & fishing | 2003 |
| James Mcdonald Building Ltd | Construction | 2022 |
| Jandor Properties Ltd | Real estate | 2019 |
| Jandor Short Stays Ltd | Hospitality | 2024 |
| Jans Offshore Services Ltd | Construction | 2023 |
| Jasnoke Welding Services Ltd | Construction | 2021 |
| JAY Jays Hair Studio Limited | Other services | 2005 |
| Jayde Fishing Limited | Administrative & support | 2008 |
| JB Access and Inspection Services Ltd | Administrative & support | 2019 |
| JB67 Limited | Agriculture & fishing | 2012 |
| JBD Marine Ltd. | Administrative & support | 2011 |
| JCB Fishing Ltd | Agriculture & fishing | 2014 |
| JCG Contractors (SCO) Limited | Construction | 2016 |
| JCT Flow Ltd | Professional & scientific | 2022 |
| JD Cooper (NA) Ltd. | Other services | 2003 |
| JD on Services Ltd | Professional & scientific | 2026 |
| JDB Homes Ltd | Real estate | 2021 |
| Jenergy Consultants Ltd | Professional & scientific | 2023 |
| JGA Joinery Ltd | Construction | 2022 |
| JGB Renovations Ltd | Construction | 2023 |
| JIM Duncan Contractors Limited | Administrative & support | 2007 |
| Jimmy (Fishing) Limited | Agriculture & fishing | 2008 |
| JJ Fash Ltd | Agriculture & fishing | 2023 |
| JJC RS Ltd | Other services | 2019 |
| JKB Group Ltd | Construction | 2015 |
| JKB Group Parks Ltd | Hospitality | 2022 |
| JKH Consultancy Ltd | Professional & scientific | 2023 |
| JM Pipe Services Ltd | Professional & scientific | 2025 |
| Jmech Services Ltd | Professional & scientific | 2023 |
| JOB Fishing Ltd | Agriculture & fishing | 2019 |
| John D Nicol Ltd. | Agriculture & fishing | 2006 |
| John S Pirie (FR) Ltd | Professional & scientific | 2024 |
| John S Pirie LLP | | 2002 |
| John Willox Kitchen Design Limited | Other services | 2014 |
| Jojax Ltd | Agriculture & fishing | 2017 |
| Jorem Limited | Agriculture & fishing | 2003 |
| JP Lifting Solutions Limited | Construction | 2016 |
| JP Mcdonald Ltd | Construction | 2022 |
| JPN Solutions Ltd | Information & communication | 2011 |
| JR Chimney Sweep Ltd | Administrative & support | 2026 |
| JR Cowie Limited | Agriculture & fishing | 2018 |
| JRB Energy Services Limited | Professional & scientific | 2024 |
| JS Bedding Contractors Ltd | Construction | 2024 |
| JS Fabrication Services Ltd | Construction | 2023 |
| JSB Engineering Services Limited | Professional & scientific | 2025 |
| JSL Apartments Ltd | Real estate | 2023 |
| JT Fishing (NE) Ltd | Agriculture & fishing | 2025 |
| JT Joinery (Scotland) Ltd | Construction | 2021 |
| JW Witchhill Limited | Administrative & support | 2011 |
| JWC Plant Limited | Administrative & support | 2017 |
| K & C Jepson Ltd | Professional & scientific | 2025 |
| K J M Plumbing Ltd. | Construction | 2000 |
| K Ross Consultancy Ltd | Professional & scientific | 2011 |
| Kaleashia J Limited | Professional & scientific | 2008 |
| Karalee Fishing Company Limited | Administrative & support | 2014 |
| Karelle Fishing LLP | | 2017 |
| Kastel 1968 Ltd | Administrative & support | 2023 |
| Kater 1 Ltd | Agriculture & fishing | 2003 |
| Kathleen ANN Limited | Agriculture & fishing | 2018 |
| KC Shellfish Ltd | Agriculture & fishing | 2025 |
| KCA Buchan Ltd | Agriculture & fishing | 2022 |
| KCD Safety Services Ltd | Public administration | 2018 |
| Keith Access & Fabrication Ltd | Other services | 2018 |
| Kelar Cleaning Ltd | Administrative & support | 2017 |
| Kellockbank Limited | Wholesale & retail | 2014 |
| Kelroda Power Ltd | Energy | 2025 |