| North East Solutions Limited | Construction | 2023 |
| North East Storage Solutions Ltd | Transport & logistics | 2025 |
| North South Couriers Ltd | Transport & logistics | 2025 |
| North Tarwathie Farm Limited | Agriculture & fishing | 2007 |
| North Woods Business Park Limited | Professional & scientific | 2015 |
| North-East IT and Cyber Security Ltd | Information & communication | 2023 |
| Northern Tower Limited | Professional & scientific | 2017 |
| Notus UK Ltd. | Professional & scientific | 2005 |
| NP Fishing Limited | Agriculture & fishing | 2024 |
| NPT Solutions Ltd | Professional & scientific | 2020 |
| NSB Contracting Ltd | Construction | 1984 |
| Ocean Fish-Selling Co. Limited | Agriculture & fishing | 1991 |
| Ocean Fishing LLP | | 2024 |
| Oceanus 29 Ltd | Agriculture & fishing | 2021 |
| Odyssey FR70 LLP | | 2019 |
| Omallys Ltd | Agriculture & fishing | 2016 |
| Omega Fish Limited | Professional & scientific | 2006 |
| Onward Trading Ltd. | Agriculture & fishing | 2002 |
| Orcadis Limited | Agriculture & fishing | 2009 |
| Origin 24/7 Ltd | Arts & recreation | 2024 |
| Osprey II Ltd | Agriculture & fishing | 2020 |
| P Johnstone Fishing Ltd. | Agriculture & fishing | 2009 |
| P S Technical Services Ltd | Manufacturing | 2018 |
| P.B.P. Services (Peterhead) Limited | Construction | 2023 |
| P.B.P. Services (Scotland) Ltd. | Construction | 1996 |
| PA Deck / Scaffold Management Services Limited | Construction | 2008 |
| Paul Birnie Electrical Limited | Construction | 2012 |
| Paul Ritchie Joinery Ltd. | Construction | 2012 |
| Pavobioptix Limited | Professional & scientific | 2025 |
| Pearl Admin Ltd | Administrative & support | 2025 |
| Penny Rose LLP | | 2026 |
| Peter Kuras Contractors Ltd | Construction | 2015 |
| Peter Willox Ltd. | Agriculture & fishing | 2007 |
| Pheonix Electrical Ltd | Construction | 2026 |
| Phil Thomson Ames Taping Ltd | Construction | 2019 |
| Philip Stewart Photographics Ltd. | Arts & recreation | 2001 |
| Phillip Hepburn Limited | Agriculture & fishing | 2003 |
| Phoenix Fraserburgh Ltd | Administrative & support | 2015 |
| Phoenix Scaffolding Aberdeenshire Ltd | Construction | 2011 |
| Photogifts (Scotland) Ltd | Wholesale & retail | 2018 |
| Picturecell Media Ltd | Information & communication | 2023 |
| PIE Aroma Ltd | Hospitality | 2022 |
| Pirates Pizza Shack Ltd | Hospitality | 2014 |
| Place D'Or 456 Limited | Transport & logistics | 1997 |
| Plan Farms Ltd. | Agriculture & fishing | 2002 |
| Pleiades BF 155 LLP | | 2003 |
| Polaris Fishing Company Limited | Agriculture & fishing | 1986 |
| PORT21 Limited | Information & communication | 2018 |
| Portofino (Fishing) Limited | Agriculture & fishing | 2006 |
| Portside Quays Limited | Real estate | 2020 |
| Power Partners Scotland Ltd | Construction | 2025 |
| Pozo Barber Shop Ltd | Other services | 2026 |
| Praise Braids Ltd | Other services | 2025 |
| Prestige International Testing Ltd | Professional & scientific | 2025 |
| Property Maintenance Scotland Limited | Construction | 2024 |
| PS Subsea Ltd | Construction | 2025 |
| Puffin Deliveries Ltd | Transport & logistics | 2019 |
| Purple Blossom Ltd | Wholesale & retail | 2023 |
| PZ Renovation Ltd | Construction | 2026 |
| QB Holdings Ltd | Financial services | 2024 |
| Qusafe Ltd | Professional & scientific | 2025 |
| R & R Renewables LLP | | 2012 |
| R Construction&Ropes Ltd | Professional & scientific | 2026 |
| R H W Fishing Ltd. | Agriculture & fishing | 2003 |
| R&A Hill Property Ltd | Real estate | 2025 |
| R&A Turriff Contractors Ltd | Agriculture & fishing | 2003 |
| R. Greig Joinery Ltd. | Construction | 2017 |
| R.D. Downie Limited | Manufacturing | 2006 |
| Radiant Fishing Services Ltd | Agriculture & fishing | 2019 |
| Radiant FR10 Limited | Agriculture & fishing | 2017 |
| Ramsays Ltd | Professional & scientific | 2005 |
| Raymond Christie CTA Limited | Professional & scientific | 2010 |
| Rayner SIM (Fishing) Ltd. | Agriculture & fishing | 2003 |
| RB Network and Communications Ltd | Information & communication | 2024 |
| RBJ Fishing Services Ltd | Agriculture & fishing | 2019 |
| RC Roofing (Scotland) Ltd | Construction | 2026 |
| RCF Offshore Services Ltd | Professional & scientific | 2018 |
| RDW307 Ltd | Agriculture & fishing | 2021 |
| Reaper (Fraserburgh) Fishing Services Limited | Administrative & support | 2015 |
| Redbog Renewables Limited | Administrative & support | 2007 |
| Redstar (UK) Limited | Real estate | 2005 |
| Reid Engineering Services Limited | Administrative & support | 2013 |
| Renova Property Development Ltd | Real estate | 2024 |
| Replenish FR LLP | | 2017 |
| Resdev Solutions Limited | Professional & scientific | 2024 |
| Reset Wellbeing & Mindfulness Ltd | Health & social care | 2018 |
| Retaggio Property Group Limited | Real estate | 2025 |
| Revival Fishing Limited | Agriculture & fishing | 2017 |
| Ribsmarie Limited | Agriculture & fishing | 2012 |
| Richard Shannon Limited | Administrative & support | 2010 |
| Rimar Ltd | Construction | 2024 |
| Ritchie Project Management Consultancy Ltd | Professional & scientific | 2021 |
| Ritchie Properties Ltd | Real estate | 2015 |
| RJ Gauld Ltd | Mining & quarrying | 2025 |
| RK Shoppers Ltd | Wholesale & retail | 2024 |
| RM Fishing Services Ltd | Administrative & support | 2013 |
| Roads Project | Other services | 2004 |
| Robert Porter Transport Ltd. | Transport & logistics | 2007 |
| Rodgers & Ross Ltd | Professional & scientific | 2016 |
| Romadken Ltd | Construction | 2025 |