| Key Investment Solution Ltd | Real estate | 2014 |
| Keystall (Properties) Ltd | Construction | 2005 |
| KF Consulting Engineers Ltd | Professional & scientific | 2023 |
| KGC Inverness Ltd | Arts & recreation | 2025 |
| Kglg Ltd | Extraterritorial | 2010 |
| Khru Coaching Ltd | Arts & recreation | 2020 |
| Kids KIT Ltd | Administrative & support | 2022 |
| Kiku Salon Limited | Other services | 2024 |
| Kildean Discipleship Training Programme Limited | Health & social care | 2013 |
| Kilgour Properties Ltd | Households | 2020 |
| Killara Chickens Limited | Construction | 1996 |
| Kilmorack Community Hall | Administrative & support | 2004 |
| Kilmore Estate Ltd | Administrative & support | 2015 |
| Kiltads Ltd | Professional & scientific | 2015 |
| Kimq Beauty World Ltd | Education | 2026 |
| Kincaid Care Limited | Health & social care | 2020 |
| Kinellan Building Ltd | Real estate | 2007 |
| Kingston Inverness Limited | Administrative & support | 2016 |
| Kingstone Investments L.P. | | 2013 |
| Kinmylies Care Limited | Health & social care | 2020 |
| Kinsadel Crafts Ltd | Wholesale & retail | 2025 |
| Kinston Trading LP | | 2016 |
| Kintail (Properties) Ltd | Real estate | 2019 |
| Kintail Limited | Financial services | 2019 |
| Kintail Offices Limited | Real estate | 2025 |
| Kintra Trading Limited | Professional & scientific | 2006 |
| Kipfmiller Holdings Limited | Other services | 2016 |
| Kirkhill Lodges Limited | Hospitality | 2023 |
| Kirkwood Engineering Ltd | Professional & scientific | 2026 |
| Kirsty M Design Ltd | Information & communication | 2024 |
| Kishorn Heritage Limited | Construction | 2020 |
| Kishorn Holdings Limited | Financial services | 2023 |
| Kitchens by Hughes & Innes Ltd | Wholesale & retail | 2011 |
| KJB Inspections Limited | Manufacturing | 2013 |
| KK Rend Ltd | Construction | 2022 |
| KLB Hotel Ltd | Hospitality | 2022 |
| Kleana Space Highland Ltd | Administrative & support | 2024 |
| KMC Management Accounting Services Limited | Professional & scientific | 2022 |
| KN Contracts Limited | Professional & scientific | 2017 |
| KNG Associates Ltd | Information & communication | 2026 |
| KNG Partnership Limited | Professional & scientific | 2016 |
| Knight Arthur Education Ltd | Education | 2022 |
| Knightlawn Associates Limited | Professional & scientific | 2017 |
| Knockfarrel Eco Lodges Limited | Agriculture & fishing | 2025 |
| Knockie Limited | Agriculture & fishing | 2017 |
| Knocknagael Limited | Agriculture & fishing | 2020 |
| Knoydart Consultants Ltd | Professional & scientific | 2025 |
| Kometa Logistics L.P. | | 2014 |
| KRA Services Ltd | Construction | 2024 |
| Krab Properties Ltd | Real estate | 2023 |
| Kroft Development LP | | 2016 |
| Kron Alliance LP | | 2016 |
| Kronex Finance L.P. | | 2014 |
| Kronwall Trading L.P. | | 2014 |
| Kryptos Gestora DE Moeda Digital LP | | 2020 |
| KS Highland Ltd | Professional & scientific | 2025 |
| KTM22 Ltd | Real estate | 2024 |
| KW1 (UK) Limited | Real estate | 2020 |
| Kyle Bakery Limited | Wholesale & retail | 2011 |
| Kyle of Tongue Oysters Ltd | Agriculture & fishing | 2016 |
| Kynnaird Care Limited | Health & social care | 2020 |
| L & C Highland Ltd | Hospitality | 2023 |
| L Forsyth Consultancy Ltd | Health & social care | 2023 |
| L P Property Renovations Ltd | Construction | 2026 |
| L Y Electrical Ltd | Construction | 2025 |
| L&H Business Ltd. | Real estate | 2017 |
| L&L Joinery Highland Ltd | Construction | 2023 |
| L.I.C Electrical Services Ltd | Construction | 2018 |
| L.S Mechanical & Industrial Services Ltd | Manufacturing | 2020 |
| L.V.H Electrical Services Ltd | Administrative & support | 2012 |
| LA' Dore Hair and Beauty Ltd | Other services | 2019 |
| La-Di-Da Fashion Ltd | Wholesale & retail | 2015 |
| Labyrinth Gastroenterology Ltd | Health & social care | 2025 |
| Lachie Macleod Services Ltd | Administrative & support | 2018 |
| LAG Terrain Limited | Real estate | 2020 |
| Lagnakeil Highland Lodges Limited | Hospitality | 2015 |
| Lairg Caravan Park Ltd | Hospitality | 2019 |
| Lairgandour Ventures Limited | Real estate | 2023 |
| Lajlogistics Ltd | Manufacturing | 2019 |
| Lakes Systems Ltd | Administrative & support | 2023 |
| Lale Inverness Limited | Hospitality | 2025 |
| Lambo Capital Limited | Real estate | 2022 |
| Lancaster Corporation L.P. | | 2013 |
| Lann Geur Barbers Ltd | Other services | 2025 |
| LAP Holidays Ltd | Hospitality | 2025 |
| Larch Bridge Limited | Agriculture & fishing | 2001 |
| Larisa Lodge - Loch Ness Limited | Hospitality | 2026 |
| Larsen and Ross (Ness Bank) Limited | Hospitality | 2003 |
| Larsen and Ross Group Limited | Financial services | 2024 |
| Larsen and Ross Limited | Hospitality | 1985 |
| Larsen and Ross North Limited | Real estate | 1990 |
| Larsen and Ross South Limited | Hospitality | 1993 |
| Laser Go Ltd | Arts & recreation | 2021 |
| Lassells Properties Limited | Real estate | 2023 |
| Laudato Homes Limited | Real estate | 2024 |
| Laura SIM Beauty Ltd | Other services | 2023 |
| Laurence Group LP | | 2016 |
| Lawnmarket Limited | Real estate | 2016 |
| LCA Groundworks Limited | Construction | 2018 |
| LCC Live Event Services Ltd | Arts & recreation | 2012 |