| J&R Macleod Plumbing & Heating Ltd. | Administrative & support | 2010 |
| Jamieson Management (Scotland) Ltd. | Professional & scientific | 2003 |
| Jaye Sinclair Painting & Decorating Ltd | Construction | 2020 |
| KDM Inns Limited | Hospitality | 2012 |
| KDN Solutions Ltd | Professional & scientific | 2024 |
| KDS Damp Ltd | Public administration | 2025 |
| Kilmuir and Logie Easter Action and Development Group | Information & communication | 1996 |
| Kindeace Ales Limited | Manufacturing | 2019 |
| Klift Services Ltd | Construction | 2023 |
| Land Management Advice Limited | Professional & scientific | 2023 |
| Land Tech Services (SCO) Ltd. | Agriculture & fishing | 2013 |
| Lapwing Electrical Solutions Ltd | Manufacturing | 2022 |
| Laughing Geese Ltd | Professional & scientific | 2021 |
| Leitch Rentals Ltd | Real estate | 2026 |
| Life AID Defibrillators UK Limited | Professional & scientific | 2018 |
| Lifeaid Community Defibrillators Limited | Health & social care | 2024 |
| Little Kincraig Engineering Ltd | Administrative & support | 2016 |
| LKP Welding Services Ltd | Construction | 2021 |
| Lochshiel Offshore Ltd | Construction | 2013 |
| LW Weld Ltd | Construction | 2019 |
| Maciver Firewood Ltd | Agriculture & fishing | 2024 |
| Mack & Co Accounting and Advisory Ltd | Professional & scientific | 2026 |
| Mackay Steelwork & Cladding Limited | Manufacturing | 1995 |
| Masson Smart Wearables Ltd | Wholesale & retail | 2025 |
| Mcdonald Haulage Contractors Limited | Transport & logistics | 2014 |
| Mcphail Marine Consultants Ltd | Professional & scientific | 2014 |
| Mcspadden Grounds Ltd | Administrative & support | 2025 |
| Melvyn Accommodation Limited | Hospitality | 2014 |
| Mills Metalwork Services Ltd | Manufacturing | 2026 |
| More Shops Limited | Wholesale & retail | 2025 |
| Morrich Ltd. | Real estate | 2006 |
| Morrich Management Limited | Real estate | 2025 |
| Munro Accounting Services Limited | Professional & scientific | 2017 |
| Munro Fencing & Forestry Ltd | Agriculture & fishing | 2018 |
| Murmac Piping Solutions Ltd | Professional & scientific | 2025 |
| Newleaf Recruitment Limited | Construction | 2025 |
| Newmills Holdings Ltd | Real estate | 2025 |
| Newmore Highland Pods Ltd | Hospitality | 2022 |
| North Kessock Consultancy Ltd | Financial services | 2014 |
| Northern Environmental Services Scotland Ltd | Administrative & support | 2018 |
| Novar Arms Accommodation Limited | Administrative & support | 2012 |
| Number 10 Academy Limited | Hospitality | 2023 |
| OKM Roofing Ltd | Construction | 2025 |
| Optimal Power Limited | Extraterritorial | 2022 |
| P.W.B Plumbing and Heating Ltd | Construction | 2024 |
| Pallet Services Ltd | Administrative & support | 2003 |
| Paton Rope Access Ltd | Construction | 2024 |
| Peterseat Park Property Co Limited | Administrative & support | 2024 |
| Pocf Holdco Ltd | Transport & logistics | 2016 |
| Pocf Phase 5 Limited | Transport & logistics | 2025 |
| Port of Cromarty Firth Limited | Transport & logistics | 2014 |
| Port of Invergordon Ltd | Transport & logistics | 2016 |
| Portbhan Ltd | Professional & scientific | 2018 |
| POS Pilates Ltd | Arts & recreation | 2026 |
| Power on Supervision Limited | Energy | 2026 |
| Prlift Limited | Manufacturing | 2024 |
| PSG ( INV ) Ltd | Administrative & support | 2019 |
| PSG Crane Hire Limited | Extraterritorial | 2025 |
| PSG Group (Scotland) Limited | Extraterritorial | 2025 |
| PSG Heavy Lift Limited | Construction | 2018 |
| PSG Holdings (Scotland) Limited | Extraterritorial | 2025 |
| PSG Marine & Logistics Limited | Construction | 2015 |
| PSG Port Services Limited | Extraterritorial | 2025 |
| PV Stores Ltd | Wholesale & retail | 2025 |
| R & G Bews Ltd. | Other services | 2002 |
| R a M Access Ltd | Administrative & support | 2016 |
| R.A.R.E Services Ltd | Construction | 2025 |
| Raller Howie Partnership Ltd | Construction | 2023 |
| Reji Clothing Limited | Wholesale & retail | 2025 |
| RES Inspection Services Ltd | Construction | 2015 |
| Rexotek UK Limited | Professional & scientific | 2025 |
| RG Elec Limited | Construction | 2025 |
| RML Access Ltd | Construction | 2018 |
| Ross Shire Taxis Limited | Administrative & support | 2017 |
| Ross-Shire Repairs Ltd | Wholesale & retail | 2026 |
| Ross-Shire Valeting & Detailing Ltd | Administrative & support | 2025 |
| ROSSKEEN500 Ltd | Hospitality | 2025 |
| RRD Electrical Contractors Ltd | Construction | 2025 |
| Safety Welding and Lifting (International) Limited | Construction | 1993 |
| Safety Welding and Lifting Holdings Limited | Professional & scientific | 2008 |
| Saltburn Ventures Limited | Construction | 2018 |
| Sarens PSG Limited | Transport & logistics | 2022 |
| Scaffold Services Highland Ltd | Construction | 2022 |
| Seafast Marine Limited | Administrative & support | 2007 |
| Seafast Maritime Ltd | Administrative & support | 2015 |
| Seasmhach Ltd | Professional & scientific | 2026 |
| Sewbis Ltd | Transport & logistics | 2023 |
| SJ Gardner Ltd | Administrative & support | 2026 |
| SMC Manufacturing (UK) Ltd | Manufacturing | 2020 |
| SSM Access Ltd | Construction | 2023 |
| ST Duthus Villa Guesthouse Limited | Hospitality | 2022 |
| Steelwork & Cladding Limited | Financial services | 2001 |
| Stend Ltd | Real estate | 2013 |
| Steven Mitchell Ltd | Construction | 2016 |
| Stoltman Brothers Ltd | Wholesale & retail | 2020 |
| Stoltman Holiday Homes Ltd | Hospitality | 2024 |
| Stoltman Strength Centre Ltd | Wholesale & retail | 2022 |
| Strang Customs Ltd | Manufacturing | 2021 |
| Subsea Testing & Evaluation Group Limited | Administrative & support | 2026 |
| Sunnd Limited | Administrative & support | 2016 |