| Tradestar L.P. | | 2013 |
| Trading Agency L.P. | | 2014 |
| Trading Alliance L.P. | | 2013 |
| Trading L.P. | | 2014 |
| Trading National L.P. | | 2014 |
| Trail Consultancy Limited | Professional & scientific | 2024 |
| Transglobal Trading L.P. | | 2014 |
| Transglobe Trading L.P. | | 2014 |
| Transline Logistics L.P. | | 2014 |
| Transmarine Services L.P. | | 2014 |
| Transmark Export L.P. | | 2014 |
| Transnational Group LP | | 2017 |
| Transnational L.P. | | 2014 |
| Transnational Services L.P. | | 2015 |
| Transportex L.P. | | 2014 |
| Transway Contracts L.P. | | 2014 |
| Transway Services L.P. | | 2014 |
| Transwide Ventures L.P. | | 2014 |
| Transylvania Sanctuary Ltd | Administrative & support | 2025 |
| Travel Made for YOU Ltd | Administrative & support | 2019 |
| Treefinitive Ltd. | Agriculture & fishing | 2017 |
| Treeline Forestry Limited | Agriculture & fishing | 2010 |
| Tremendous Properties Ltd | Real estate | 2012 |
| Trevor Property Maintenance Ltd | Construction | 2018 |
| Trident Inspection Ltd | Professional & scientific | 2017 |
| Triple 26 Ltd | Hospitality | 2020 |
| Triple-S Service Ltd | Transport & logistics | 2021 |
| Triq TEK Ltd | Construction | 2024 |
| True North Consultants Ltd | Professional & scientific | 2019 |
| True North Thermal Limited | Construction | 2025 |
| Trusted Travel Buddies Ltd | Administrative & support | 2019 |
| Truwell Global Limited | Health & social care | 2025 |
| TST Europe Limited | Administrative & support | 2023 |
| TT Import & Exports Ltd | Wholesale & retail | 2026 |
| TTI Marine Renewables Ltd | Professional & scientific | 2015 |
| TTM Engineering EU LP | | 2016 |
| Tughan & Cochrane Limited | Households | 2004 |
| Tupelo Property Maintenance Ltd | Construction | 2008 |
| Turakina Services Limited | Professional & scientific | 2023 |
| Turki Hair Style Ltd | Other services | 2021 |
| Turnergang Productions Ltd | Information & communication | 2019 |
| Turnkey Property Solutions Ltd | Other services | 2024 |
| Tutors Alliance Scotland Ltd | Education | 2025 |
| Tutotoons Limited | Information & communication | 2015 |
| Tv:Vt Ltd | Information & communication | 2022 |
| Twelve Thistles Ltd | Hospitality | 2025 |
| Twin Pines Alliance Ltd | Hospitality | 2012 |
| Twinshiels Wind Farm Ltd | Energy | 2010 |
| TXM Campers Ltd | Administrative & support | 2025 |
| Tyre Shop Inverness Ltd | Administrative & support | 2019 |
| Tywax Ltd | Wholesale & retail | 2026 |
| Tzfn Manegment Ltd | Professional & scientific | 2025 |
| U Weld Solutions Ltd | Professional & scientific | 2024 |
| Ubaggregates Ltd | Mining & quarrying | 2020 |
| Ubcivils Ltd | Construction | 2011 |
| UHI Research and Enterprise Limited | Professional & scientific | 2009 |
| UHI Shared Services Limited | Professional & scientific | 2013 |
| UK Parents Rising Beyond Grief CIC | Education | 2025 |
| UL Fishing Co. Ltd | Agriculture & fishing | 2025 |
| Unber Distribution LP | | 2016 |
| Underwhelming Adventures Ltd | Manufacturing | 2025 |
| Underwood Estates (Scotland) Ltd | Real estate | 2025 |
| Uniglobe L.P. | | 2015 |
| Unihold L.P. | | 2015 |
| Union Business L.P. | | 2014 |
| Union Distribution L.P. | | 2014 |
| Union Resources L.P. | | 2014 |
| Unique Ness Furniture Limited | Wholesale & retail | 2017 |
| Unite Properties (Scotland) Limited | Real estate | 2006 |
| United Capital L.P. | | 2014 |
| United Commerce L.P. | | 2014 |
| United Contracts L.P. | | 2014 |
| United Corporation L.P. | | 2013 |
| United Management L.P. | | 2014 |
| United Technologies L.P. | | 2014 |
| United Trade L.P. | | 2014 |
| Univers Company L.P. | | 2015 |
| Universal Commercium LP | | 2014 |
| Universal Services L.P. | | 2015 |
| Universal Trade L.P. | | 2014 |
| Universal Trading L.P. | | 2013 |
| University of the Highlands and Islands | Education | 1993 |
| Universo L.P. | | 2015 |
| Universum L.P. | | 2014 |
| Urquhart Carpentry Ltd | Manufacturing | 2026 |
| Urquhart Groundworks Ltd | Construction | 2018 |
| Utilitytech Holdings Limited | Financial services | 2025 |
| Utilitytech Limited | Professional & scientific | 2023 |
| Utopia Cafe Ltd | Hospitality | 2018 |
| V&C Barneys Ltd | Wholesale & retail | 2026 |
| V&C Courriers Ltd | Transport & logistics | 2023 |
| V&C Kessock Ltd | Wholesale & retail | 2026 |
| V&C Retail Ltd | Extraterritorial | 2023 |
| V&C Rodgers Ltd | Wholesale & retail | 2025 |
| V&C Shops Limited | Wholesale & retail | 2024 |
| V&C Spice Ltd | Wholesale & retail | 2026 |
| V&C Stores Ltd | Wholesale & retail | 2022 |
| V&V Convenience Stores Limited | Administrative & support | 2019 |
| V&V Logistik Private Limited | Wholesale & retail | 2017 |
| V-Tes Limited | Manufacturing | 2012 |