| THE Ironworks Venue Limited | Arts & recreation | 2008 |
| THE James Global Group Ltd | Administrative & support | 2026 |
| THE Kitchen Table Shetland Ltd | Hospitality | 2021 |
| THE Lady Gardeners Highland Ltd | Administrative & support | 2022 |
| THE Links House (Oykel Fishings) Limited | Agriculture & fishing | 2015 |
| THE Links House Limited | Hospitality | 2010 |
| THE Loch Ericht Hotel Ltd | Hospitality | 2018 |
| THE Loch Ness Centre Limited | Professional & scientific | 1998 |
| THE Loch Ness Hostel Ltd | Hospitality | 2014 |
| THE Loft Hair Studio Ltd | Other services | 2025 |
| THE Lovat, Loch Ness Limited | Hospitality | 2014 |
| THE Lucy Locks Academy Ltd | Education | 2026 |
| THE Mobile PUB Club Ltd | Hospitality | 2024 |
| THE More Group Ltd | Real estate | 2025 |
| THE Music Shed Inverness Limited | Information & communication | 2025 |
| THE NAO Collective Ltd | Manufacturing | 2024 |
| THE National Hotel Inn Ltd | Hospitality | 2022 |
| THE ORD Arms Hotel Limited | Hospitality | 2024 |
| THE Oxygen Works Ltd | Health & social care | 1992 |
| THE Qualifications Company Limited | Education | 2001 |
| THE Quay House (Kinlochbervie) Limited | Wholesale & retail | 2023 |
| THE Redshank Catering Company Ltd | Hospitality | 2018 |
| THE Richard Demarco Foundation | Arts & recreation | 1967 |
| THE Roost (Abdn) Ltd | Hospitality | 2023 |
| THE Scenic Highland Independent Travel Tour Company Ltd | Administrative & support | 2025 |
| THE Small Business Practice Ltd | Professional & scientific | 2019 |
| THE Star Inn (Ardersier) Limited | Hospitality | 2015 |
| THE Tartan Army Limited | Administrative & support | 1997 |
| THE Therapy Suite Spa Ltd | Other services | 2016 |
| THE Three Little Bakers Ltd | Manufacturing | 2013 |
| THE Touring Network (Highlands & Islands) Ltd. | Administrative & support | 2001 |
| THE Training Club Inverness Ltd | Arts & recreation | 2020 |
| THE UK Laundry Room Ltd | Administrative & support | 2026 |
| THE WEE Nest Ltd | Health & social care | 2023 |
| THE Willows (Falkirk) Limited | Health & social care | 2018 |
| THE Wizards Tower Ltd | Information & communication | 2025 |
| Theglitch Ltd | Information & communication | 2026 |
| Theseed Limited | Other services | 2019 |
| Third Sector Solutions Scotland Ltd | Professional & scientific | 2022 |
| This IS Nook Ltd | Arts & recreation | 2026 |
| Thistle and Shine Limited | Administrative & support | 2025 |
| Thistle and Stag Stays Ltd | Hospitality | 2025 |
| Thistle Pharma Limited | Wholesale & retail | 2014 |
| Thistle Shift-It Ltd | Wholesale & retail | 2025 |
| Thomson Access Solutions Ltd | Mining & quarrying | 2014 |
| Thomson Electrical Services (Highland) Ltd | Construction | 2014 |
| Thomson Walker Ltd | Professional & scientific | 2013 |
| Thomsons UK Limited | Construction | 2001 |
| Three GS Group Ltd | Administrative & support | 2021 |
| Tidal Harvest Limited | Energy | 2011 |
| Tide Graphic Design Consultants Limited | Professional & scientific | 2015 |
| Timber Forwarding Limited | Agriculture & fishing | 2004 |
| Timeless Spa and Beauty Ltd. | Other services | 2017 |
| Timex Pension Trustee Company Limited | Administrative & support | 1989 |
| Titans K9 Academy Ltd | Education | 2024 |
| TJM (Scotland) Ltd | Administrative & support | 2020 |
| TK Highlands Ltd | Wholesale & retail | 2023 |
| TLC Allstar Cheer & Dance Ltd | Education | 2026 |
| TM Townsley Properties Limited | Other services | 1981 |
| TNG Property Ltd | Financial services | 2024 |
| TOE 2 TOE Entertainment Ltd | Arts & recreation | 2024 |
| Tolmie Towers Ltd. | Real estate | 2018 |
| TOM Morrow Tarpaulins (Inverness) Limited | Other services | 2017 |
| Tomatin Firewood Ltd | Manufacturing | 2022 |
| Tomson Trading L.P. | | 2013 |
| Toolsoup Limited | Information & communication | 2018 |
| Top CUT Barbers (Inverness) Limited | Other services | 2016 |
| Top English & Maths Tutors Ltd | Administrative & support | 2016 |
| Top Hand Car Wash Inverness Ltd | Wholesale & retail | 2025 |
| Top L.P. | | 2014 |
| Top Trading L.P. | | 2013 |
| Topcat Access Ltd | Construction | 2016 |
| Toppo Properties Ltd | Real estate | 2023 |
| Topside Properties Ltd | Real estate | 2019 |
| Topside Valeting Limited | Wholesale & retail | 2021 |
| Tornagrain Healthcare Limited | Wholesale & retail | 2018 |
| Tornagrain Stores Limited | Wholesale & retail | 2022 |
| Torquer Lifting Solutions Ltd | Administrative & support | 2025 |
| Torrance Surveying Limited | Professional & scientific | 2017 |
| Torvean Civil Engineering Ltd | Construction | 2023 |
| Torvean Driving Academy Ltd | Education | 2026 |
| Totalife Ltd | Wholesale & retail | 2025 |
| Touch of Class Cleaning Services Ltd | Administrative & support | 2022 |
| Tour Scotland Ltd | Administrative & support | 2015 |
| Tour Skye Ltd | Administrative & support | 2014 |
| Tour the Scottish Highlands Ltd | Administrative & support | 2018 |
| Tower Investments (Inverness) Limited | Real estate | 2025 |
| Trade Alliance L.P. | | 2013 |
| Trade Contracts L.P. | | 2013 |
| Trade Enterprise L.P. | | 2014 |
| Trade Logistics LP | | 2014 |
| Trade Management L.P. | | 2013 |
| Trade Marketing L.P. | | 2015 |
| Trade National L.P. | | 2014 |
| Trade Partners L.P. | | 2014 |
| Trade Resources L.P. | | 2014 |
| Trade Systems L.P. | | 2013 |
| Trade Universal L.P. | | 2014 |
| Trade West L.P. | | 2014 |
| Tradeland L.P. | | 2015 |