| Borders Deep Cleaning Ltd | Administrative & support | 2025 |
| Borders Employment Law Limited | Professional & scientific | 2013 |
| Borders Grain Ltd | Agriculture & fishing | 2020 |
| Borders Green Energy Ltd | Construction | 2020 |
| Borders Hearing Care Limited | Wholesale & retail | 2022 |
| Borders Hot Cuisine Ltd | Hospitality | 2025 |
| Borders Hydro Clean Ltd. | Administrative & support | 2013 |
| Borders Mortgage Hub Ltd | Administrative & support | 2011 |
| Borders Orthodontics Ltd. | Health & social care | 2008 |
| Borders Plumbing & Heating Limited | Construction | 2023 |
| Borders Podiatry and Performance Clinic Ltd | Administrative & support | 2017 |
| Borders Technical Training Association Ltd | Education | 2024 |
| Borders Underfloor Heating Limited | Construction | 2006 |
| Borders Vehicle Keys Limited | Manufacturing | 2023 |
| Borders Vintage Automobile Club Limited(The) | Administrative & support | 1982 |
| Borders Websites Ltd | Manufacturing | 2020 |
| Borders Wheels | Other services | 2006 |
| BPD Services Limited | Construction | 2015 |
| Brave Boss Ltd | Professional & scientific | 2020 |
| Braw Eggs Limited | Wholesale & retail | 2020 |
| Brian Dixon Joinery Limited | Construction | 2023 |
| Brian Jones GAS Services Ltd | Construction | 2021 |
| Brian Wear Joiner & Contractor Limited | Construction | 2010 |
| BRO MUR Ltd | Professional & scientific | 2011 |
| Brothers of Charity Services (Scotland) | Health & social care | 2007 |
| Brspud Limited | Real estate | 2021 |
| Bruce Weir Holdings Limited | Construction | 1998 |
| Bruce White Industries Ltd | Wholesale & retail | 2020 |
| Bruntsfield Property Investments Limited | Real estate | 2004 |
| Bsel Contracts Limited | Construction | 2014 |
| Bsel Holdings Ltd | Financial services | 2026 |
| Bsel Property Limited | Real estate | 2016 |
| Buccleuch Cleaners Limited | Other services | 2014 |
| Buckholm Farm Partnership | | 1980 |
| Buckmill Ltd | Real estate | 2017 |
| Buglass GAS Services Ltd | Construction | 2009 |
| Built by Ecko Ltd | Information & communication | 2015 |
| Bulldog Bakes Ltd | Wholesale & retail | 2020 |
| C & S Payroll Services Limited | Professional & scientific | 2015 |
| C a Chalmers Ltd | Construction | 2022 |
| C J Contracting (Borders) Limited | Transport & logistics | 2016 |
| C L Homes Limited | Real estate | 2017 |
| C M Graham Roofing Ltd | Construction | 2021 |
| Caddon Hives Limited | Wholesale & retail | 2013 |
| CAFEO4 Limited | Hospitality | 2025 |
| Café Recharge CIC | Hospitality | 2019 |
| Cairngorm Wild Food Ltd | Hospitality | 2026 |
| Caledonian Psychology Services Limited | Health & social care | 2021 |
| Callands Investments Limited | Administrative & support | 2007 |
| Cameron Laird Architects Limited | Professional & scientific | 2013 |
| CAP Electrical Ltd | Construction | 2025 |
| Card Co Events Ltd | Wholesale & retail | 2025 |
| Care 2 Create Limited | Arts & recreation | 2018 |
| Carparts 4U Limited | Wholesale & retail | 1991 |
| Carpetcare Borders Limited | Administrative & support | 2019 |
| Carricks (Borders) Limited | Wholesale & retail | 2011 |
| Cartec Vehicle Maintenance Ltd | Wholesale & retail | 2017 |
| Casascozzese Limited | Real estate | 2021 |
| CBI Electrical Ltd | Construction | 2020 |
| Ceannas Ltd | Professional & scientific | 2015 |
| Central Wholesaling Limited | Hospitality | 2016 |
| Ceta (Precision Engineering) Limited | Professional & scientific | 1983 |
| CHA OIL Systems Limited | Administrative & support | 2006 |
| Channel House Limited | Real estate | 1984 |
| Channel Salon Limited | Other services | 1999 |
| Chisholm Roofing Ltd | Construction | 2017 |
| Cindystea Limited | Manufacturing | 2015 |
| CKC Interiors Limited | Construction | 2025 |
| Clark Architecture Limited | Professional & scientific | 2023 |
| Clear Revival Limited | Wholesale & retail | 2020 |
| Cleghorn Construction Ltd | Construction | 2025 |
| Clelands of the Borders Ltd | Wholesale & retail | 2019 |
| Clockwork Mortgages Limited | Financial services | 2017 |
| Clyde Gormack Ltd | Real estate | 2019 |
| CNN Rentals Ltd | Real estate | 2026 |
| CNY Foods Ltd | Hospitality | 2022 |
| Collingwood-Norris Ltd | Wholesale & retail | 2022 |
| Commodore Guest House Limited | Hospitality | 2019 |
| Cool AS Limited | Manufacturing | 2015 |
| Cordlean Limited | Extraterritorial | 2012 |
| Corrie Capital Ltd | Real estate | 2025 |
| Cost Savings City Ltd | Financial services | 2024 |
| Craigmyle Residents' Peel Treatment Plant Service Company Limited | Water & waste | 2005 |
| Craigy's Skip Hire Limited | Water & waste | 2020 |
| Cranston Autocare Limited | Wholesale & retail | 2011 |
| Crioch Industries Limited | Manufacturing | 2012 |
| Crolla Restaurants Limited | Hospitality | 2020 |
| Crolla's TD1 Ltd | Hospitality | 2025 |
| Cross Keys (Peebles) Limited | Hospitality | 2023 |
| Cross Properties Limited | Real estate | 1992 |
| CSP Surveying Limited | Professional & scientific | 2025 |
| Csya Trustees Limited | Extraterritorial | 2020 |
| Cullen Kilshaw Lettings Limited | Real estate | 2011 |
| Cullen Kilshaw LLP | | 2022 |
| Cullen Kilshaw Trustees Limited | Professional & scientific | 2015 |
| Curran Building & Landscaping Limited | Construction | 2023 |
| Custom and Contract Power Solutions Limited | Professional & scientific | 2004 |
| Cuticles Rail Services Limited | Construction | 2019 |
| CWP Erskine Limited | Real estate | 2019 |
| CWP Gorgie Limited | Real estate | 2019 |