| Ness Electrical Services Ltd | Construction | 2013 |
| Ness Energy Ltd | Manufacturing | 2023 |
| Ness Entertainment Ltd | Arts & recreation | 2023 |
| Ness FIX Ltd | Construction | 2022 |
| Ness Foot Care Ltd | Health & social care | 2025 |
| Ness Golf Simulators Limited | Arts & recreation | 2025 |
| Ness Hardware Ltd | Wholesale & retail | 2021 |
| Ness Holiday Homes Limited | Hospitality | 2022 |
| Ness Homes Ltd | Construction | 2016 |
| Ness Integrated Care Ltd | Other services | 2015 |
| Ness Interiors Limited | Construction | 2012 |
| Ness Islands Railway Limited | Arts & recreation | 2019 |
| Ness Laundry Ltd | Administrative & support | 2018 |
| Ness Ltd | Hospitality | 2016 |
| Ness Marine Limited | Transport & logistics | 2018 |
| Ness Motor Repairs Ltd | Wholesale & retail | 2018 |
| Ness Music Ltd | Wholesale & retail | 2018 |
| Ness River UK Ltd | Hospitality | 2026 |
| Ness Roofing Ltd | Construction | 2026 |
| Ness Scaffolding and Access Ltd | Extraterritorial | 2024 |
| Ness Services Ltd | Transport & logistics | 2026 |
| Ness Side Catering Co Ltd | Hospitality | 2022 |
| Ness Systems Ltd | Information & communication | 2025 |
| Ness Taxis (Inverness) Ltd | Transport & logistics | 2026 |
| Ness TEC Ltd | Construction | 2010 |
| Ness Top Shop Ltd | Wholesale & retail | 2025 |
| Ness Walk Kiosk Limited | Hospitality | 2017 |
| Ness-Side Properties Ltd | Real estate | 2025 |
| Nessaway Stays Ltd | Hospitality | 2025 |
| Nessbank Limited | Real estate | 2003 |
| Nessie Autos Ltd | Wholesale & retail | 2024 |
| Nessie Pizza Limited | Hospitality | 2019 |
| Nessie's Nursery Ltd | Health & social care | 2020 |
| Nessie's Treasure Ltd | Manufacturing | 2024 |
| Nessieland Ltd. | Arts & recreation | 2011 |
| Nessmech Ltd | Manufacturing | 2021 |
| Nesspec Ltd | Construction | 2021 |
| Nesstates Ltd | Real estate | 2025 |
| Nessview Limited | Hospitality | 2021 |
| Nest Highland Properties Ltd | Real estate | 2025 |
| Neville Renewables Ltd | Construction | 2024 |
| Nevis Cycles Limited | Administrative & support | 2008 |
| Nevis Marine Ltd. | Professional & scientific | 2002 |
| Nevisbridge Limited | Health & social care | 2002 |
| Nevisglen Limited | Hospitality | 2003 |
| New Apex Store Ltd | Wholesale & retail | 2025 |
| New Leaf PPT Ltd | Households | 2024 |
| New Start Commercial Services Limited | Extraterritorial | 2014 |
| New Start Highland | Other services | 2000 |
| New Start Highland Enterprises Limited | Wholesale & retail | 2008 |
| New Start Northern Limited | Extraterritorial | 2014 |
| New Start Scotland Limited | Extraterritorial | 2022 |
| Neway Transit LP | | 2016 |
| Newbie Holdings Limited | Professional & scientific | 2012 |
| Newbie Limited | Agriculture & fishing | 2012 |
| Newbie Salmon Fisheries (Property) Limited | Agriculture & fishing | 1948 |
| Newbts Ltd | Wholesale & retail | 2026 |
| Newport Europe L.P. | | 2013 |
| Newstar Electronics L.P. | | 2013 |
| Nexshopi Limited | Wholesale & retail | 2025 |
| Next Car Limited | Wholesale & retail | 2018 |
| Next Car Perth Limited | Wholesale & retail | 2018 |
| Nfmc Ltd | Extraterritorial | 2022 |
| NIA Properties Limited | Real estate | 2014 |
| Niall Campbell Strachan Ltd | Arts & recreation | 2024 |
| Nicam Developments Limited | Administrative & support | 2003 |
| Nicholson Forest Management Ltd | Agriculture & fishing | 2022 |
| Nicol Holdings Inverness Ltd | Financial services | 2025 |
| Nicol Plastering Ltd | Construction | 2021 |
| Nicol Properties Inverness Ltd | Real estate | 2025 |
| Nicol's DRY Cleaning Ltd. | Other services | 2003 |
| Nicolson Welding Ltd | Professional & scientific | 2022 |
| Nightingale Home Support Ltd | Health & social care | 2021 |
| Nikita Murdoch Golf Limited | Wholesale & retail | 2023 |
| Niqs Ltd | Professional & scientific | 2019 |
| Nirats Ltd | Professional & scientific | 2013 |
| NIS (Properties) Limited | Hospitality | 1985 |
| Nisi Salon Ltd | Other services | 2025 |
| Niteworks Ltd | Arts & recreation | 2021 |
| NM Systems Limited | Information & communication | 2022 |
| NO Prob-Llama Removals Ltd | Water & waste | 2026 |
| NO Technologies Ltd | Information & communication | 2024 |
| NO. 17 Property Company Ltd. | Real estate | 2004 |
| Noble Care at Home Ltd | Health & social care | 2025 |
| Noor Stays Limited | Hospitality | 2025 |
| Norbit Limited | Wholesale & retail | 2016 |
| Nord Alliance L.P. | | 2014 |
| Nord L.P. | | 2014 |
| Nordex Business L.P. | | 2014 |
| Nordex L.P. | | 2014 |
| Nordexo L.P. | | 2014 |
| Nordic Commerce L.P. | | 2015 |
| Nordic Enterprise L.P. | | 2015 |
| Nordic Management L.P. | | 2014 |
| Nordic Transtrade L.P. | | 2015 |
| Nordic Ventures L.P. | | 2014 |
| Nordica L.P. | | 2013 |
| Nording Solutions L.P. | | 2014 |
| Norgate Electrical Ltd | Construction | 2026 |
| Normont Industries LP | | 2018 |