| Norplant Limited | Administrative & support | 2023 |
| Norprop Industrial Limited | Real estate | 2023 |
| Norscott Vending Services Limited | Administrative & support | 2000 |
| Nortec Services Ltd | Water & waste | 2022 |
| North Alba Highlands Ltd | Wholesale & retail | 2025 |
| North Celtic Construction Limited | Construction | 2024 |
| North Coast Builders Ltd | Construction | 2022 |
| North Coast Cars Ltd | Administrative & support | 2014 |
| North Coast Customs Limited | Wholesale & retail | 2017 |
| North Coast Property Ltd | Real estate | 2021 |
| North East Performance & HSE Coaching Ltd | Other services | 2021 |
| North Heat Solutions Ltd | Construction | 2026 |
| North Highland Holdings Ltd | Real estate | 2023 |
| North Highlands & Islands Climate Hub CIC | Other services | 2022 |
| North Kessock Hotel Limited | Hospitality | 2022 |
| North Property (Highland) Limited | Construction | 2011 |
| North Star Hospitality Group Limited | Construction | 2025 |
| North Ventures Property Limited | Real estate | 2013 |
| North West Hydropower Limited | Professional & scientific | 2013 |
| Northern Corries Limited | Hospitality | 2018 |
| Northern Energy Limited | Construction | 2018 |
| Northern Fires & Stoves Ltd. | Wholesale & retail | 2006 |
| Northern Guards Limited | Other services | 2020 |
| Northern Power Engineering Limited | Construction | 2026 |
| Northern Security Alarms Limited | Administrative & support | 2009 |
| Northern Telecoms Ltd | Information & communication | 2023 |
| Northquest Limited | Real estate | 2012 |
| Northsail (Scotland) Limited | Energy | 1989 |
| Northsat Limited | Information & communication | 2012 |
| Northscot Fire Ltd | Construction | 2021 |
| Norton Trade L.P. | | 2013 |
| Norwex Trade L.P. | | 2014 |
| Nova Technology Fund | | 2000 |
| NP Fencing Limited | Construction | 2022 |
| NP1012 Properties Ltd | Real estate | 2024 |
| Nsam Ghazal Ltd | Public administration | 2022 |
| Nspect Ltd | Extraterritorial | 2020 |
| NTB Training Limited | Transport & logistics | 2017 |
| Nu-Tech Solutions Ltd | Construction | 2018 |
| Numarc Ltd | Professional & scientific | 2020 |
| Number 48 Ltd | Real estate | 2026 |
| Nurseries Direct Ltd. | Education | 1996 |
| Nursery Care (Grampian) Ltd. | Education | 2011 |
| NW OPS 351 Ltd | Hospitality | 2014 |
| Nwtoaq Ltd | Financial services | 2023 |
| O a Aziz Ltd | Health & social care | 2026 |
| Oakridge Support Services Limited | Health & social care | 1996 |
| Oaks Training & Development Limited | Professional & scientific | 2006 |
| Oakwood Mind & Body Ltd | Health & social care | 2024 |
| Occms Limited | Professional & scientific | 2001 |
| OCD Detailing and Valeting Ltd | Administrative & support | 2025 |
| Oceanland Limited | Other services | 2002 |
| Oceanview Scotland Limited | Real estate | 2025 |
| Ocein Scotland Limited | Agriculture & fishing | 2022 |
| Odin Santos Ltd | Hospitality | 2026 |
| Odyssey Contracting Services Ltd | Construction | 2022 |
| OE Access Ltd | Construction | 2022 |
| Offshore Biker Limited | Mining & quarrying | 2024 |
| Offshore Subsea Services Ltd | Professional & scientific | 2023 |
| Offshore Wind Power Limited | Energy | 2018 |
| OGE Consultancy Ltd | Professional & scientific | 2026 |
| OH Yeah Companies Ltd | Wholesale & retail | 2024 |
| OIL & Marine Technology L.P. | | 2013 |
| OIL Exploration Ltd | Construction | 2023 |
| Old Station Barbers Limited | Other services | 2018 |
| Old Town Fish & Chips Ltd | Hospitality | 2025 |
| Old Town Management Services Limited | Administrative & support | 2005 |
| Oldshore Croft Ltd | Real estate | 2023 |
| Olli Blair Architects Limited | Professional & scientific | 2019 |
| Ollie's Pops Limited | Hospitality | 2024 |
| Omega Investment L.P. | | 2014 |
| Omega Logistics L.P. | | 2014 |
| Omega Product Developments Limited | Professional & scientific | 2011 |
| Omega Technologies L.P. | | 2015 |
| Omega Trade L.P. | | 2013 |
| Omega Transtrade L.P. | | 2014 |
| Omniscot Limited | Information & communication | 2015 |
| One ATE Seven Web Studio Ltd | Information & communication | 2025 |
| One Beehive Ltd | Administrative & support | 2012 |
| One Stop Limited | Agriculture & fishing | 1993 |
| Online Warehouse (Digital) Limited | Information & communication | 2024 |
| Open Amber LP | | 2016 |
| Optex L.P. | | 2015 |
| Optex Trading L.P. | | 2013 |
| Optidrill Ltd | Other services | 2010 |
| Optima Commerce L.P. | | 2014 |
| Optima Trade L.P. | | 2013 |
| Optimex L.P. | | 2013 |
| Optimum Underfloor Heating EOT Trustee Limited | Financial services | 2024 |
| Optimum Underfloor Heating Limited | Wholesale & retail | 2006 |
| Optimus L.P. | | 2014 |
| Optimus Trade L.P. | | 2013 |
| Opus Trade L.P. | | 2014 |
| Orbis Services Limited | Construction | 2019 |
| Orchard Properties (PVT) Ltd | Real estate | 2025 |
| Organic Highlands Limited | Wholesale & retail | 2022 |
| Organic Sea Harvest Holdings Limited | Wholesale & retail | 2009 |
| Organic Sea Harvest Limited | Agriculture & fishing | 2015 |
| Organic Sea Harvest Sales Limited | Wholesale & retail | 2020 |
| Orion Executive Search Limited | Administrative & support | 2017 |