| Kendo Fishing Ltd | Agriculture & fishing | 2018 |
| Kenny Dunbar Joinery Limited | Construction | 2011 |
| Kenny Murray Cars Ltd | Wholesale & retail | 2014 |
| Kenny Urquhart Limited | Construction | 2005 |
| Kerashomes Ltd | Real estate | 2026 |
| Kessock (NO 1) Ltd | Real estate | 2023 |
| Kessock (NO 2) Ltd | Real estate | 2023 |
| Kessock Ltd | Agriculture & fishing | 2023 |
| Kevela Limited | Professional & scientific | 2018 |
| Kevlar Instruments Ltd | Manufacturing | 2014 |
| KI Fishing Ltd | Agriculture & fishing | 2026 |
| Kinbrace Properties Limited | Real estate | 2024 |
| Kineil Coaches Ltd. | Transport & logistics | 2000 |
| Kingston Subsea Ltd | Other services | 2019 |
| Kinnaird Fishing Limited | Administrative & support | 2010 |
| Kinnaird Head Whiskies Ltd | Wholesale & retail | 2020 |
| Kinnaird Strategic Consultants Ltd | Professional & scientific | 2025 |
| Kirkmyres Sand & Gravel Limited | Mining & quarrying | 1982 |
| Kirkton Enterprises Ltd | Manufacturing | 2022 |
| Kiroan Limited | Agriculture & fishing | 2006 |
| KJ Marine Ltd | Administrative & support | 2017 |
| Klondyke Fishing Company Limited | Agriculture & fishing | 1981 |
| Klondyke Pelagic Sustainability Group Limited | Agriculture & fishing | 2025 |
| Klondyke Quota Management Group Limited | Agriculture & fishing | 2008 |
| KMC Supply Chain Solutions Ltd | Transport & logistics | 2025 |
| Knoxy Ltd | Information & communication | 2019 |
| Kobani Chicken and Donner Kebab Ltd | Hospitality | 2023 |
| Komaco Limited | Wholesale & retail | 2023 |
| KOO1G (Aberdeen) Ltd | Real estate | 2018 |
| Kopala LLP | | 2024 |
| Kreeft Fishing Ltd | Agriculture & fishing | 2019 |
| KRS Engineering (FR) Ltd | Professional & scientific | 2024 |
| KS Property (FR) Ltd | Real estate | 2025 |
| L M Scotland Limited | Real estate | 2003 |
| L S Joinery (NP) Ltd | Construction | 2023 |
| L&S Company Secretarial Services Ltd | Professional & scientific | 2017 |
| L.S. Kinghorn Limited | Agriculture & fishing | 1968 |
| L7 Trading Ltd | Wholesale & retail | 2025 |
| Lachlan J Macdonald Chartered Architect Ltd | Professional & scientific | 2020 |
| Ladysford Limited | Agriculture & fishing | 2024 |
| Ladysford Properties NE Limited | Real estate | 2025 |
| Laird Fabrication Ltd | Manufacturing | 2025 |
| Laird Farms Ltd | Agriculture & fishing | 2025 |
| LAR Electrical SC Ltd | Manufacturing | 2023 |
| Lareme Group Ltd | Financial services | 2026 |
| Lasgach Snacraig Ltd | Agriculture & fishing | 2018 |
| Laura Leslie Nutrition Ltd | Health & social care | 2026 |
| Lavsa Ltd | Hospitality | 2004 |
| Leathan Mhuir Solutions Ltd | Mining & quarrying | 2024 |
| Legacy Properties (FR) Ltd | Real estate | 2024 |
| Leighmar Ltd | Agriculture & fishing | 2016 |
| Leiper Lettings Ltd | Real estate | 2023 |
| Leung Leung Limited | Hospitality | 2026 |
| Leye Enterprises Limited | Agriculture & fishing | 2016 |
| LFS Metering Services Ltd | Professional & scientific | 2012 |
| LG Fitness Ltd | Arts & recreation | 2012 |
| LGS 65 Limited | Hospitality | 2023 |
| Life Balance Workshops Ltd | Education | 2018 |
| Liking 818 Limited | Hospitality | 2023 |
| Lippe Fishing Ltd | Agriculture & fishing | 2020 |
| LIV Active Sports Ltd | Wholesale & retail | 2025 |
| LJG Fishing Ltd | Agriculture & fishing | 2017 |
| Logie Country Park Ltd | Real estate | 2025 |
| Logluc Ltd | Manufacturing | 2025 |
| Lonmay Projects Limited | Mining & quarrying | 2015 |
| Lossiemouth Fishermen's Benevolent Association Limited | Financial services | 1998 |
| Lovie (New Pitsligo) Limited | Mining & quarrying | 1998 |
| Lovie Concrete Products Limited | Extraterritorial | 1998 |
| Lovie Construction Limited | Construction | 1989 |
| Lovie Developments Ltd | Real estate | 2018 |
| Lovie Group Limited | Professional & scientific | 2019 |
| Lovie Holdings Ltd | Financial services | 2018 |
| Lovie Limited | Mining & quarrying | 1994 |
| Lovie Quarry & Concrete Products Limited Liability Partnership | | 2005 |
| Lpabz Ltd | Hospitality | 2025 |
| LRO Property Group Ltd | Real estate | 2024 |
| LRS Nova Ltd | Administrative & support | 2024 |
| Ltees Limited | Agriculture & fishing | 2017 |
| Lucie Summers Dance Ltd | Arts & recreation | 2014 |
| Lumsden Engineering Services Ltd. | Administrative & support | 2002 |
| Lynden (FR) Ltd | Agriculture & fishing | 2016 |
| M a Fishing Limited | Agriculture & fishing | 2018 |
| M Cardno Fishing Ltd | Agriculture & fishing | 2013 |
| M G B Tech Ltd. | Professional & scientific | 2009 |
| M Ritchie Enterprises Ltd | Manufacturing | 2022 |
| M Squared Accountants Ltd | Professional & scientific | 2022 |
| M&E Tech Limited | Professional & scientific | 2015 |
| M3W Ltd | Financial services | 2001 |
| M4 Energy Services Ltd | Mining & quarrying | 2024 |
| MAC Engineering Services Ltd | Professional & scientific | 2022 |
| MACH4 Dynamics Ltd | Professional & scientific | 2024 |
| Maggie's Hoosie Preservation Trust | Other services | 1986 |
| Mair Property Ltd | Construction | 2023 |
| Mako Offshore Ltd | Professional & scientific | 2019 |
| Mandy Smith Holdings Limited | Financial services | 2018 |
| Mandy Smith Mortgage Adviser Limited | Financial services | 2018 |
| Manor Property Solutions (Scotland) Limited | Construction | 2010 |
| Marasafe Limited | Professional & scientific | 2022 |
| Maratech Services Ltd | Agriculture & fishing | 2025 |
| Mariusz W Ltd | Manufacturing | 2019 |