| Bell & Rose Limited | Hospitality | 2018 |
| Bell Tower (Inverness) Ltd | Real estate | 2015 |
| Bella Femme Ltd | Other services | 2011 |
| Belleaire Care Limited | Health & social care | 2019 |
| Belleza Beauty Shop Limited | Administrative & support | 2020 |
| Bellfield Enterprises Limited | Manufacturing | 2007 |
| Bellissimo Properties Ltd | Real estate | 2024 |
| Bellmac Ceilings Systems Limited | Construction | 2002 |
| Below the Neck Ltd | Arts & recreation | 2023 |
| Belport Business L.P. | | 2014 |
| BEN Loyal Hotel Limited | Hospitality | 2025 |
| BEN Luna Lodge Ltd | Hospitality | 2020 |
| BEN Wyvis Kilts Limited | Wholesale & retail | 2004 |
| BEN Wyvis Live Limited | Arts & recreation | 2018 |
| Benelux Commerce LP | | 2013 |
| Benelux Trade L.P. | | 2014 |
| Benley Trading L.P. | | 2013 |
| Benruadh Developments Limited | Real estate | 1980 |
| Benvenuti Arts UK CIC | Professional & scientific | 2026 |
| Berryfield Group (Properties) Ltd | Real estate | 2025 |
| Best Resonant Health Ltd | Health & social care | 2023 |
| Best Scot Ltd | Hospitality | 2024 |
| Bevanda & Co Limited | Hospitality | 2023 |
| Bexhill Trading L.P. | | 2014 |
| BFF Design Ltd. | Manufacturing | 2005 |
| Bgev AI Consultancy Ltd. | Real estate | 2026 |
| Bikes of Inverness Limited | Wholesale & retail | 2025 |
| Bimex Projects LP | | 2016 |
| Birch Tree Hill Property Limited | Hospitality | 2025 |
| Birches Holdings Scotland Ltd | Real estate | 2023 |
| Birchfield Solutions Limited | Professional & scientific | 2023 |
| Bird Software Solutions Ltd | Information & communication | 2017 |
| Birdbench Limited | Information & communication | 2026 |
| Birlinn Offshore Limited | Manufacturing | 2016 |
| Birrell's MOT & Service Centre Limited | Wholesale & retail | 2012 |
| Bishop Venture Ltd | Hospitality | 2022 |
| Bitesize Bookkeeping Ltd | Professional & scientific | 2021 |
| BJ Enterprise Ltd | Wholesale & retail | 2025 |
| BK Investments Highland Ltd | Real estate | 2021 |
| Black Bridge Furnishings Limited | Wholesale & retail | 2002 |
| Black Bridge Properties Ltd | Real estate | 2021 |
| Black House Creative Ltd | Extraterritorial | 2013 |
| Black Isle BA Ltd | Hospitality | 2019 |
| Black Isle BA Properties Limited | Households | 2025 |
| Black Isle Beds Ltd | Wholesale & retail | 2019 |
| Black Isle Farmers' Society | Other services | 2001 |
| Black Isle Fire Systems Limited | Construction | 2003 |
| Black Isle Letting Services Ltd | Real estate | 2024 |
| Black Isle Recruitment & Consultancy Ltd | Professional & scientific | 2021 |
| Black Isle Ropes Ltd | Construction | 2019 |
| Black Isle Safety Ltd | Public administration | 2024 |
| Black Isle Services Ltd | Manufacturing | 2025 |
| Black Isle Trading Co Limited | Wholesale & retail | 2025 |
| Black Isle Yurts Limited | Agriculture & fishing | 2013 |
| Blackbird Studio (Inverness) Limited | Other services | 2025 |
| Blackford Group Limited | Financial services | 2018 |
| Blackisle Medical Ltd | Health & social care | 2022 |
| Blackloch Productions Ltd | Information & communication | 2025 |
| Blackwater Energy Ltd | Construction | 2021 |
| Blairbeg LOG Cabins LP | | 2019 |
| Blaven Associates Ltd | Professional & scientific | 2017 |
| Blaven Limited | Real estate | 1995 |
| Bleeblue Ltd | Wholesale & retail | 2021 |
| Blend Salon Inverness Ltd | Other services | 2022 |
| Blended Brew Ltd | Hospitality | 2024 |
| Blissout Ltd | Wholesale & retail | 2024 |
| Blooming Crafts Limited | Hospitality | 2024 |
| Blooms in Beauly Ltd | Wholesale & retail | 2023 |
| Bloxtel Resources LP | | 2017 |
| Blue BEE Partners LLP | | 2024 |
| Blue Cairn Consulting Ltd. | Professional & scientific | 2015 |
| Bluebell Guest House Inverness Ltd | Hospitality | 2025 |
| Bluebells of the Glen Limited | Wholesale & retail | 2017 |
| Blueport Overseas L.P. | | 2013 |
| Bluestar Intertrade L.P. | | 2013 |
| BM Catering Inverness Ltd | Hospitality | 2026 |
| Bnasil Ltd | Construction | 2020 |
| Boardbeach Limited | Real estate | 2004 |
| Boch Limited | Construction | 2022 |
| Boffo Highland Limited | Hospitality | 2023 |
| Bogbain Farms | | 1989 |
| Bonex Trade L.P. | | 2015 |
| Bonhurst Limited | Professional & scientific | 1987 |
| Bonk & Co. Limited | Wholesale & retail | 1978 |
| Bonni Inns Ltd | Hospitality | 2019 |
| Bonnie Bothy Ltd | Wholesale & retail | 2026 |
| Bonolso Limited | Administrative & support | 1982 |
| Bonus Trading L.P. | | 2014 |
| Booie Access Limited | Construction | 2026 |
| Book Outdoors Ltd | Professional & scientific | 2019 |
| Boontham Ltd | Hospitality | 2026 |
| Boreal Forestry Limited | Agriculture & fishing | 2016 |
| Boreas Power Ltd | Professional & scientific | 2023 |
| Borwick Groundworks Ltd | Construction | 2021 |
| Bottega Desires Ltd | Wholesale & retail | 2026 |
| Bounce Back Highland CIC | Construction | 2025 |
| Box Corp Ltd | Construction | 2025 |
| Boxfluence Ltd | Manufacturing | 2020 |
| BP Builders (Highland) Ltd | Construction | 2024 |
| BP Electrical (Highland) Ltd | Construction | 2024 |