| Daycross Organization L.P. | | 2015 |
| Dayhill Estate LP | | 2017 |
| Daytime Consult LP | | 2016 |
| DC Pipe Inspection Services Ltd | Construction | 2013 |
| DCF Services Limited | Other services | 2019 |
| DCM Dent Ltd | Health & social care | 2026 |
| Ddphs Limited | Construction | 2018 |
| Dean Almond Limited | Construction | 2019 |
| DEB Properties Ltd | Construction | 2023 |
| Decorus (International) Limited | Professional & scientific | 2009 |
| Dekay Developments Ltd | Construction | 2015 |
| Deko Export L.P. | | 2014 |
| Delcar Limited | Transport & logistics | 2025 |
| Delishness Events Ltd | Hospitality | 2023 |
| Dellicuts Limited | Real estate | 2011 |
| Delta Exports L.P. | | 2014 |
| Delta Management L.P. | | 2014 |
| Deluxe Miscellanea Limited | Arts & recreation | 2024 |
| Demure Limited | Real estate | 2004 |
| Denga Limited | Health & social care | 2020 |
| DEO Life Care Ltd | Administrative & support | 2021 |
| Depth Over Distance Ltd | Professional & scientific | 2013 |
| Derek Macleod Construction Services Ltd. | Administrative & support | 2006 |
| Derek Macleod Property Services Ltd | Hospitality | 2023 |
| Desert Mountain Ventures Ltd | Information & communication | 2018 |
| Dewline Impacts LP | | 2016 |
| DG Joinery Ltd | Construction | 2023 |
| DG Plumbing & Heating Highland Ltd | Construction | 2021 |
| DGM Consultancy Ltd | Professional & scientific | 2023 |
| DGR Grab Services Ltd | Transport & logistics | 2019 |
| Dhaka Trading Inverness Limited | Hospitality | 2015 |
| Dial Telecommunications LP | | 2016 |
| Diamond Smile Clinic Ltd | Health & social care | 2019 |
| Dickens Capital Company Ltd | Real estate | 1985 |
| Dicksons of Forres Limited | Wholesale & retail | 1988 |
| Dicksons of Inverness Limited | Wholesale & retail | 1961 |
| DIG Joinery Ltd | Construction | 2022 |
| Digitex Systems L.P. | | 2014 |
| Digitoecom Limited | Wholesale & retail | 2025 |
| Dingwall Energy Management Services Ltd | Professional & scientific | 2017 |
| Dionard Guest House Ltd | Hospitality | 2022 |
| Dipper Developments Ltd | Construction | 2015 |
| Discover Loch Ness Limited | Arts & recreation | 2006 |
| DJ Rope Access Ltd | Construction | 2026 |
| Djjr Consulting Limited | Professional & scientific | 2023 |
| Djmblades Ltd | Manufacturing | 2025 |
| Dkmi Trading Limited | Hospitality | 2007 |
| DM Energy Services Ltd | Construction | 2019 |
| DM Pipe Access Ltd | Construction | 2020 |
| DM Tech Services Ltd | Real estate | 2018 |
| DME Investments Ltd | Real estate | 2024 |
| DME Piping & Fabrication Ltd | Manufacturing | 2019 |
| DMH Training Limited | Education | 2009 |
| Dmjoinery Highland Limited | Construction | 2018 |
| Dmpm Services Limited | Professional & scientific | 2008 |
| DMR Construction Ltd | Construction | 2024 |
| Dochfour Enterprises Limited | Energy | 2014 |
| Doctor Livingford Ltd | Health & social care | 2025 |
| Doctor Lynn Aesthetics Ltd | Other services | 2014 |
| Doelcam Holding Ltd | Construction | 2016 |
| Doelcam Roofing Limited | Construction | 2016 |
| Dog Falls Brewing Co. Ltd | Manufacturing | 2018 |
| Dogstar Theatre Company | Arts & recreation | 2006 |
| Dolbyco Ltd | Financial services | 2010 |
| Domina Global L.P. | | 2014 |
| Dominex Trade L.P. | | 2013 |
| Dominexo Trade L.P. | | 2014 |
| Donald John's Limited | Hospitality | 2018 |
| Donald Maclean Builders Ltd | Construction | 2015 |
| Donaldson Electrical Services Ltd | Manufacturing | 2011 |
| Doncollins Homes Ltd | Real estate | 2025 |
| Doodoo Solutions Ltd | Professional & scientific | 2022 |
| Doonfoot Care Limited | Health & social care | 2017 |
| Dores Bay Trading Company Ltd | Other services | 2020 |
| Dores Community Development Trust | Other services | 2007 |
| Dornoch Developments Limited | Administrative & support | 2008 |
| DR Jon's LAB Ltd | Professional & scientific | 2026 |
| Dragon Ecosse Ltd | Financial services | 2013 |
| Dragon Energy Engineering Ltd | Professional & scientific | 2025 |
| Dramconsulting Ltd | Professional & scientific | 2022 |
| Dramgood Ltd | Hospitality | 2023 |
| Dramworks Ltd | Financial services | 2023 |
| Drawing Room Gifts Limited | Wholesale & retail | 2012 |
| Drawmajor Limited | Hospitality | 1991 |
| Dream Resources LP | | 2016 |
| Dreich Computing Ltd | Information & communication | 2017 |
| DRM Highland Services Ltd | Administrative & support | 2016 |
| Drop and Roll Worldwide Limited | Arts & recreation | 2013 |
| Druid Ltd | Manufacturing | 2018 |
| Druim Construction Ltd | Construction | 2014 |
| Drum Fish & Chips Ltd | Hospitality | 2022 |
| Drumderfit Fishing Company Ltd | Agriculture & fishing | 2011 |
| Drummond Emporium Ltd | Wholesale & retail | 2019 |
| Drummond Street Store Inverness Limited | Wholesale & retail | 2025 |
| Drumsmittal Properties Limited | Real estate | 1993 |
| Drumsmittal Technical Services Ltd | Mining & quarrying | 2013 |
| Drumuillie Limited | Construction | 2017 |
| DS Masonry Ltd | Construction | 2025 |
| DS9 Ltd | Arts & recreation | 2017 |
| Dshwood UK Limited | Administrative & support | 2011 |