| Jaggy Edge Limited | Information & communication | 2017 |
| Jaldi Karde Ltd | Hospitality | 2019 |
| James Coburn Consulting Ltd | Professional & scientific | 2025 |
| James Donaldson Group Ltd | Manufacturing | 1919 |
| James Donaldson Insulation Limited | Wholesale & retail | 2002 |
| James Donaldson Timber Limited | Manufacturing | 1998 |
| James Jardine Limited | Manufacturing | 2018 |
| Jbmb Limited | Transport & logistics | 2019 |
| JBS & SON Ltd | Construction | 2009 |
| JCM Interiors Ltd | Construction | 2024 |
| JD Precision Tiling Ltd | Construction | 2024 |
| Jeff Smile Solution Ltd | Health & social care | 2026 |
| Jerks Holdings Limited | Financial services | 2021 |
| Jessop Jewellers Limited | Wholesale & retail | 2004 |
| JHV Installations Ltd | Construction | 2025 |
| JJW Detailing Ltd | Administrative & support | 2024 |
| JM Animal Care Ltd | Professional & scientific | 2025 |
| JOB Hub Scotland Limited | Administrative & support | 2024 |
| John Baird's Ltd | Real estate | 2026 |
| John H. Cushnie Electricians Limited | Construction | 2003 |
| John Henderson (Meat Specialists) Limited | Wholesale & retail | 2004 |
| John W Gilbertson Limited | Professional & scientific | 2010 |
| Joineryman Services Limited | Construction | 2024 |
| Joint Smart Holdings Ltd | Financial services | 2026 |
| Jojos Laundry Ltd | Other services | 2021 |
| Jokima Group Limited | Administrative & support | 2021 |
| JRP Scotland Ltd | Professional & scientific | 2021 |
| JS - Shopfitters Ltd | Construction | 2025 |
| JS Henderson Meat Ltd | Wholesale & retail | 2025 |
| JS Parcel MAN Ltd | Transport & logistics | 2025 |
| JSM Young & Sons Ltd | Professional & scientific | 2020 |
| JTD Consultancy Ltd | Information & communication | 2020 |
| K C Contracts (Scotland) Limited | Administrative & support | 2002 |
| K&A Engineering Ltd | Professional & scientific | 2024 |
| K&W Occasions Ltd | Hospitality | 2025 |
| KC Industrial Roofing & Cladding Ltd | Construction | 2024 |
| KC Vinyl Ltd | Wholesale & retail | 2023 |
| KDG Structural Ltd | Professional & scientific | 2026 |
| KDM Services Limited | Construction | 2022 |
| Keane Trade Sales Limited | Wholesale & retail | 2013 |
| Keela International Limited | Wholesale & retail | 1989 |
| Kelok Group Ltd | Wholesale & retail | 2026 |
| Kelpies Keep Ltd | Manufacturing | 2025 |
| Kennoway Piper Limited | Professional & scientific | 2018 |
| Kenzduo Properties Limited | Real estate | 2024 |
| Kerbside Tyres (Scotland) Ltd | Manufacturing | 2023 |
| Kerr Developments Limited | Construction | 2014 |
| KGM Subsea Ltd. | Professional & scientific | 2018 |
| Khikha Ltd | Transport & logistics | 2018 |
| KI Bathrooms Limited | Extraterritorial | 2016 |
| KI Building Solutions Limited | Extraterritorial | 2016 |
| KI Contracts Limited | Wholesale & retail | 2009 |
| Kingdom Access Ltd | Construction | 2023 |
| Kingdom Auto Repairs Limited | Professional & scientific | 1998 |
| Kingdom Cladding Limited | Construction | 2007 |
| Kingdom Drilling Services Limited | Administrative & support | 1993 |
| Kingdom Fancy Dress Limited | Wholesale & retail | 2015 |
| Kingdom Farming LLP | | 2008 |
| Kingdom Hospitality Services (NWE) Limited | Other services | 2026 |
| Kingdom Hospitality Services Ltd | Administrative & support | 2024 |
| Kingdom Initiatives Limited | Real estate | 2010 |
| Kingdom NDT Ltd | Professional & scientific | 2013 |
| Kingdom Property Investments Ltd | Real estate | 2019 |
| Kingdom Quality Inspections Ltd. | Professional & scientific | 2017 |
| Kingdom Recruitment Services Limited | Administrative & support | 2025 |
| Kingdom Support and Care CIC | Health & social care | 2016 |
| Kingdom Turkish Barbers Limited | Other services | 2018 |
| Kinghorn Building Services Limited | Construction | 2009 |
| Kirk Structures Ltd | Professional & scientific | 2024 |
| Kirkcaldy ALL Red Ltd | Hospitality | 2025 |
| Kirkcaldy One Limited | Construction | 2014 |
| Kirkcaldy Two Limited | Construction | 2014 |
| Kirkland Yard Limited | Extraterritorial | 2011 |
| Kirkstyle Homes Ltd | Real estate | 2024 |
| Kitchens International Aberdeen Limited | Wholesale & retail | 2009 |
| Kitchens International Glasgow Limited | Wholesale & retail | 2010 |
| Kitchens International Group Limited | Wholesale & retail | 2006 |
| Kitchens International Limited | Construction | 1999 |
| Kitchens International Perth Limited | Extraterritorial | 1983 |
| Kitchens International Properties Limited | Administrative & support | 2005 |
| Kitchens International Stirling Limited | Wholesale & retail | 2016 |
| Kite Management Ltd | Professional & scientific | 2023 |
| KJB Parcels Limited | Transport & logistics | 2025 |
| KJS Electrical Contracting Ltd | Construction | 2022 |
| KLP Business Management Ltd | Professional & scientific | 2024 |
| Kmed Housing Ltd | Real estate | 2023 |
| KN Homes Ltd | Real estate | 2025 |
| KNS Shopfit (UK) Ltd | Construction | 2023 |
| Koksi Corp. Ltd | Wholesale & retail | 2021 |
| Koksi Properties Ltd | Real estate | 2023 |
| Kore Advantage Limited | Information & communication | 2010 |
| Kraftify Ltd | Professional & scientific | 2026 |
| KRK Dessert Ltd | Wholesale & retail | 2020 |
| KTD Catering Ltd | Hospitality | 2023 |
| Kumara Patch (UK) Ltd | Wholesale & retail | 2024 |
| Kurdish Style Barbers Ltd | Administrative & support | 2019 |
| Kuzu 7 Ltd | Hospitality | 2019 |
| KY15 Ltd | Arts & recreation | 2024 |
| L & N Integrity Management Ltd | Professional & scientific | 2025 |
| L&A Electrical Solutions Ltd | Professional & scientific | 2026 |