| Firth Attractions Limited | Transport & logistics | 2014 |
| Firth Candle Company Limited | Extraterritorial | 2019 |
| Fit for Purpose Scotland Ltd | Other services | 2016 |
| Fit-Ness Highland Group Ltd | Arts & recreation | 2017 |
| Fitkidz Academy Ltd | Education | 2017 |
| Fitss Training & Wellness Ltd | Health & social care | 2026 |
| Five Keys LP | | 2016 |
| FJM Investments Limited | Administrative & support | 2021 |
| FKF Accounting Limited | Professional & scientific | 2011 |
| Flames Inverness Ltd | Wholesale & retail | 2018 |
| Flash Welding Ltd | Manufacturing | 2022 |
| Flichity Farming | | 1986 |
| Flint Groundworks Ltd | Construction | 2015 |
| Flint Scaffolding Services Ltd | Construction | 2023 |
| Flowcast Resources LP | | 2018 |
| FLY Fish Dreamer Ltd | Information & communication | 2014 |
| Flying Scotsman UAS Limited | Professional & scientific | 2020 |
| FMV Electrical Ltd | Construction | 2017 |
| FNK Foods Ltd | Wholesale & retail | 2019 |
| Focus Vehicle Rental Limited | Administrative & support | 2004 |
| Focusblue Ltd | Professional & scientific | 2023 |
| Foggo Electrical Limited | Construction | 2021 |
| Food for Families Ltd | Health & social care | 2013 |
| Foody Mart Ltd | Wholesale & retail | 2026 |
| FOOTSIE500 Ltd | Agriculture & fishing | 2014 |
| Forbes Enterprises Ltd. | Real estate | 1998 |
| Forbes Farm Developments Ltd | Other services | 2013 |
| Forestry for Life Limited | Other services | 2021 |
| Forge Gym Ltd | Arts & recreation | 2010 |
| Forget ME NOT (Highland) Ltd | Health & social care | 2025 |
| Formac Properties Limited | Real estate | 1965 |
| Forrest Gump LP | | 2013 |
| Forrestbay Ltd | Construction | 2025 |
| Forrow Ltd | Professional & scientific | 2022 |
| Fort Augustus & Glenmoriston Community Company | Other services | 2007 |
| Forte Property Ventures Ltd | Real estate | 2025 |
| Forthlands Care Limited | Health & social care | 2020 |
| Fortune and Glory UK Limited | Wholesale & retail | 2025 |
| Forum Financial L.P. | | 2014 |
| FOX Douglas Accounting and Consultancy Ltd | Professional & scientific | 2020 |
| Foxhollow Fabrications Limited | Construction | 2025 |
| Foyers Pier Ltd | Administrative & support | 2017 |
| Frame Kennedy Ltd | Professional & scientific | 2022 |
| Fraser & Amies Farms | | 1988 |
| Fraser Brothers (Butchers) Limited | Wholesale & retail | 2012 |
| Fraser Brothers Ltd | Hospitality | 2019 |
| Fraser Commercial Properties Ltd | Hospitality | 2018 |
| Fraser Electrical Ltd | Construction | 2024 |
| Fraser Elite Ltd | Administrative & support | 2018 |
| Fraser Home Care Ltd | Health & social care | 2014 |
| Fraser Plant Ltd | Construction | 2025 |
| Fraser Properties Limited | Real estate | 2017 |
| Fraser Signs Ltd | Professional & scientific | 2018 |
| Fraser Timber Harvesting Ltd | Agriculture & fishing | 2019 |
| Frasers (Beauly) Limited | Hospitality | 1997 |
| Frasia Ltd | Construction | 2023 |
| Frazersvan Ltd | Transport & logistics | 2026 |
| Freck Fraser Ltd | Mining & quarrying | 2016 |
| Freechild Design LP | | 2016 |
| Freeman Retail (Highland) Limited | Wholesale & retail | 2024 |
| Fretson Ltd | Hospitality | 2013 |
| Freywood Trading L.P. | | 2013 |
| Friends NOT Food Ltd | Hospitality | 2018 |
| Friends of Highland Tide Designs Ltd | Wholesale & retail | 2024 |
| FRL Services Ltd | Construction | 2024 |
| Front Expert LP | | 2016 |
| Frontline Bodybuilding Ltd | Wholesale & retail | 2025 |
| Fsmacleod Capital Ltd | Wholesale & retail | 2026 |
| Fuel Pump & Tank Services Contracts Limited | Administrative & support | 1999 |
| Fuelled LAB Ltd | Health & social care | 2026 |
| Fullerskin Ltd | Wholesale & retail | 2019 |
| Fulton Business Services Limited | Professional & scientific | 2014 |
| Future Communications (Scotland) Limited | Information & communication | 2019 |
| Future Insight Consulting Ltd | Information & communication | 2018 |
| Fxdesign UK Ltd | Information & communication | 2014 |
| Fyfe&Cobbs Ltd | Hospitality | 2021 |
| Fyrish Hot TUB Hire Ltd | Administrative & support | 2021 |
| Fàsaidh Ltd | Arts & recreation | 2023 |
| G & a Barnie Group Holdings Limited | Financial services | 2021 |
| G & M Properties Scotland Limited | Real estate | 2003 |
| G and AC Holdings Limited | Financial services | 2019 |
| G Cran Electrical Limited | Construction | 2009 |
| G L Scaffolding Services Limited | Construction | 2002 |
| G Laird OIL Heating Services Ltd | Other services | 2010 |
| G Macdonald Welding Ltd | Extraterritorial | 2024 |
| G Morrison Building Ltd | Construction | 2022 |
| G S a Property & Business Holdings Limited | Real estate | 2004 |
| G S Light Haulage Ltd | Transport & logistics | 2002 |
| G Stuart Engineering Limited | Professional & scientific | 2018 |
| G-Force Electrical Services Limited | Construction | 2006 |
| G.O.L.D. Healthcare Solutions Limited | Health & social care | 2014 |
| GA Rope Access and Rigging Ltd | Construction | 2025 |
| Gabby Roughcasting Ltd | Construction | 2025 |
| Gabs Property Limited | Real estate | 2015 |
| Gadpharm Ltd | Wholesale & retail | 2013 |
| Gael Force Aquahomes Ltd | Professional & scientific | 2002 |
| Gael Force Boatbuilding Limited | Manufacturing | 2018 |
| Gael Force Engineering Limited | Manufacturing | 2011 |
| Gael Force Fusion Limited | Manufacturing | 2006 |
| Gael Force Group Holdings Limited | Financial services | 2016 |