| Cronway Europe L.P. | | 2013 |
| Crook Ltd | Other services | 2012 |
| Crown Apartments Limited | Hospitality | 2015 |
| Crown Community Centre | Health & social care | 2008 |
| Crown Corner Club | Education | 2001 |
| Crown Stores Ltd | Wholesale & retail | 2009 |
| Crownmont Limited | Health & social care | 2005 |
| CRU EG OPS Ltd | Hospitality | 2025 |
| CRU Holdings Ltd | Professional & scientific | 2012 |
| CRU Hospitality Consulting Ltd | Professional & scientific | 2024 |
| CRU Hospitality Ltd | Professional & scientific | 2016 |
| Cruise Loch Ness Ltd. | Administrative & support | 2003 |
| Crumbs Catering Inverness Limited | Hospitality | 2020 |
| CS OPS 1241 Ltd | Hospitality | 2018 |
| CS2010 Limited | Real estate | 2010 |
| CSG Scottish Holdco Ltd | Administrative & support | 2022 |
| CTS Highland Ltd | Manufacturing | 2024 |
| Cubocaninvestments Ltd | Real estate | 2024 |
| Cul-Na-Carn Holidays Ltd | Hospitality | 2025 |
| Culbin Financial Services Limited | Financial services | 2017 |
| Culbokie Community Trust Limited | Other services | 2014 |
| Culduthel Care Limited | Health & social care | 2016 |
| Culduthel Investments Limited | Financial services | 2021 |
| Cullernie Properties Ltd | Real estate | 2015 |
| Cullmuir Properties Ltd | Hospitality | 2024 |
| Culloden Builders Limited | Real estate | 1982 |
| Culloden Chippy Ltd | Hospitality | 2020 |
| Culloden Eco Carpet and Upholstery Cleaning Limited | Administrative & support | 2022 |
| Culloden Electrical Services Ltd | Manufacturing | 2024 |
| Culloden Foods Limited | Manufacturing | 1977 |
| Culloden House Limited | Hospitality | 1996 |
| Culloden Self Storage Ltd. | Transport & logistics | 2001 |
| Culloden Service Station Limited | Wholesale & retail | 1999 |
| Cullodentaverns Limited | Hospitality | 2017 |
| Cultarlann Inbhir NIS | Education | 2020 |
| Culture IT Ltd | Information & communication | 2026 |
| Curtis Mckinnell Limited | Real estate | 2020 |
| Customised Coatings Scotlnd Ltd | Wholesale & retail | 2020 |
| CW Property Consulting Ltd | Households | 2022 |
| CWC3 Limited | Other services | 2018 |
| Czech Line LP | | 2016 |
| D & D Joinery Products Limited | Manufacturing | 2008 |
| D & D Paving Limited | Construction | 2017 |
| D & E Buses Limited | Transport & logistics | 2018 |
| D & E Coaches Limited | Transport & logistics | 2003 |
| D & E Prestige Limited | Transport & logistics | 2018 |
| D & F Menzies Limited | Financial services | 2020 |
| D Allan & SON Joinery Services Limited | Construction | 2017 |
| D C C R Solutions Limited | Other services | 2014 |
| D E Campbell Ltd | Construction | 2004 |
| D M H Blacksmiths Limited | Manufacturing | 2003 |
| D Mclennan Properties Ltd | Construction | 2013 |
| D Wemyss Ltd | Construction | 2014 |
| D Y Fraser Ltd | Construction | 2013 |
| D-Store Service LP | | 2016 |
| D. P. W. CAD Limited | Professional & scientific | 2007 |
| D. Scott (Cadbollmount) | Agriculture & fishing | 1958 |
| D.C Hair Design Ltd | Other services | 2014 |
| D.S. Electrical (Highland) Limited | Manufacturing | 2025 |
| Daily Route LP | | 2016 |
| Dakf Construction Limited | Manufacturing | 2026 |
| Dakota Logistics LP | | 2017 |
| Dalcross Logistics Limited | Transport & logistics | 2004 |
| Dalgarno Subshops Limited | Hospitality | 2004 |
| Daljo Elgin Limited | Arts & recreation | 2019 |
| Dalmagarry Properties Limited | Agriculture & fishing | 2011 |
| Dalmigavie Farms | | 1990 |
| Dals Consultancy Services Ltd | Construction | 2024 |
| Dalwest Ltd | Construction | 2025 |
| Dalwhinnie Service Station Ltd | Wholesale & retail | 2019 |
| Dalziel Access Ltd | Construction | 2023 |
| Dalziels Private Personal Finance Limited | Financial services | 2003 |
| Damien Eastwood Ltd | Other services | 2009 |
| DAN Moore Elite Training Limited | Arts & recreation | 2019 |
| Dan's Groundworks Limited | Construction | 2020 |
| Danarri Developments Limited | Construction | 2016 |
| Dandi Inverness Limited | Professional & scientific | 2011 |
| Danem Project Services Limited | Financial services | 2015 |
| Danestone Business Services Ltd | Professional & scientific | 2016 |
| Danube Star Shipping LP | | 2016 |
| Danzan Limited | Wholesale & retail | 2003 |
| Dara Highland Properties Ltd | Construction | 2021 |
| Dark Deer Ltd | Information & communication | 2014 |
| Darrell Sutherland Ltd | Education | 2020 |
| Darrens Store Ltd | Wholesale & retail | 2022 |
| Darris Farming Partnership | | 1988 |
| Dash Competitions Ltd | Arts & recreation | 2025 |
| Data Accents LP | | 2016 |
| Datanu Ltd | Information & communication | 2026 |
| DAU Rigging & Joinery Ltd | Construction | 2014 |
| David C Cassie Limited | Construction | 2008 |
| David Carter Osteopathy Limited | Administrative & support | 2018 |
| David Mackay Joinery Limited | Construction | 2008 |
| David Mcgillivray Logistics Limited | Other services | 2022 |
| David Patience Ltd | Agriculture & fishing | 2016 |
| David Somerville Ltd | Professional & scientific | 2004 |
| David Wilkie Consulting Limited | Professional & scientific | 2015 |
| Daviot Care Limited | Health & social care | 2009 |
| Daviot Steading Ltd | Hospitality | 2026 |
| DAY1 Ltd. | Administrative & support | 2005 |