| Braalcastle Gundogs Limited | Arts & recreation | 2023 |
| Bracewell Stirling Limited | Professional & scientific | 2015 |
| Brae Kitchen Limited | Hospitality | 2026 |
| Braigh Ltd | Financial services | 2025 |
| Bramble & Ledger Publishing Ltd | Information & communication | 2026 |
| Bramblepeak Limited | Other services | 2024 |
| Brandit (Highland) Ltd | Manufacturing | 2024 |
| Brandon Landscaping & Fencing Limited | Administrative & support | 2024 |
| Brava Logistics L.P. | | 2014 |
| Brava Trade L.P. | | 2013 |
| Braveheart Property Group Ltd | Real estate | 2024 |
| Bravon Facility Management Ltd | Administrative & support | 2025 |
| Bread & JAM Creative Ltd | Professional & scientific | 2016 |
| Breakachy Farm Ltd | Manufacturing | 2024 |
| Breasclete Investments Ltd | Real estate | 2023 |
| Brennan Alliance LP | | 2016 |
| Brian Barr Consulting Services Ltd | Construction | 2010 |
| Brian Rennie Joinery Limited | Construction | 2018 |
| Brian Sheriffs Ltd | Construction | 2014 |
| Bridge a GAP Ltd | Public administration | 2017 |
| Bridge of Faillie Limited | Hospitality | 2022 |
| Bridgeview Healing Limited | Real estate | 2003 |
| Brido Automotive Limited | Professional & scientific | 2021 |
| Bright Box Nursery Limited | Education | 2020 |
| Bright Spark Burning Techniques Ltd | Professional & scientific | 2022 |
| Brightscape Garden Renovations Ltd | Construction | 2024 |
| Brin Estate Limited | Agriculture & fishing | 2017 |
| Brookdorf Worldwide L.P. | | 2015 |
| Brooke Wind Energy Limited | Financial services | 2016 |
| Brown's Electrical Services (Highland) Ltd | Construction | 2021 |
| Bruce Environmental Ltd | Administrative & support | 2024 |
| Bryant Group (Scotland) Limited | Administrative & support | 1997 |
| Bryant Personnel Services Limited | Administrative & support | 1980 |
| Bryce Scaff Ltd | Construction | 2026 |
| BTL OPS 111 Ltd | Hospitality | 2012 |
| BTS Building Ltd | Construction | 2009 |
| BTS Stores Limited | Wholesale & retail | 2024 |
| Buchanan Shaw Consulting Ltd | Professional & scientific | 2015 |
| Buckler Capital LP | | 2014 |
| Buddy Mackay Services Ltd | Households | 2026 |
| Budget Rooms Ltd | Hospitality | 2019 |
| Build Buzz Ltd | Professional & scientific | 2023 |
| Bunchrew Caravan Park Limited | Hospitality | 2006 |
| Bunchrew Estate Company Limited | Real estate | 1988 |
| Bunker Tours Ltd | Administrative & support | 2024 |
| Burnett Access Ltd | Construction | 2022 |
| Burnett Creative Ltd | Professional & scientific | 2026 |
| Burton Building & Safety Services Ltd. | Administrative & support | 2019 |
| Business Contracts L.P. | | 2014 |
| Business Management L.P. | | 2015 |
| Buxani Craigmonie Hotel Limited | Hospitality | 2018 |
| Buzzlenut Media & Promotions Ltd | Information & communication | 2025 |
| Byrnes Capital LP | | 2016 |
| C & K Culloden Limited | Hospitality | 2024 |
| C & M Building Limited | Construction | 2011 |
| C and J Highland Stays Ltd | Hospitality | 2025 |
| C Brem Electrical Ltd | Construction | 2025 |
| C J Maclean Services Limited | Other services | 2014 |
| C S Machinery Sales Ltd | Wholesale & retail | 2014 |
| C&D Accounting Ltd | Professional & scientific | 2024 |
| C&R's Contracting Ltd | Administrative & support | 2025 |
| C&T Bookkeeping Ltd | Professional & scientific | 2019 |
| C&T Inverness Ltd | Hospitality | 2024 |
| C.F Electrical (Highland&Islands) Ltd | Real estate | 2024 |
| C.S.C. Management Limited | Other services | 2009 |
| C.W. Cameron Limited | Professional & scientific | 2021 |
| Caberfeidh Motors Limited | Real estate | 1980 |
| Cabot Highlands LLP | | 2006 |
| Cadtechniq Ltd | Professional & scientific | 2025 |
| CAE Welding Ltd | Manufacturing | 2026 |
| Cafe 1 Ltd. | Hospitality | 2003 |
| Cafe Braemar Limited | Real estate | 1964 |
| Cafe V8 Ltd | Extraterritorial | 2013 |
| Caie Heating Ltd | Construction | 2021 |
| Caiplich Farm Ltd | Agriculture & fishing | 2019 |
| Cairn Commercial Ltd | Real estate | 2023 |
| Cairngorm Mountain (Scotland) Limited | Arts & recreation | 2018 |
| Cairngorm Property Management Limited | Hospitality | 2018 |
| Cairnstar Limited | Information & communication | 2001 |
| Cairnstone Holdings Limited | Hospitality | 2025 |
| Caithness Biscuits Limited | Manufacturing | 2016 |
| Cala Direct Management Services | Other services | 2003 |
| Cala Integrated Services | Other services | 2003 |
| Cala OUT of School Care | Other services | 2003 |
| Cala Staffbank | Other services | 2003 |
| Calecafe Limited | Hospitality | 2022 |
| Caledonia (Highland) Holdings Limited | Hospitality | 2020 |
| Caledonia Catering Ltd. | Hospitality | 2007 |
| Caledonia Electrical Highlands Ltd | Construction | 2026 |
| Caledonia Electrical Services Ltd | Construction | 2021 |
| Caledonia Plumbing and Heating Ltd | Construction | 2026 |
| Caledonia Plumbing Heating and Electrical Ltd | Construction | 2025 |
| Caledonia Supreme Tours & Transfers Ltd | Administrative & support | 2023 |
| Caledonian Blinds and Curtains Ltd | Wholesale & retail | 2026 |
| Caledonian Building Surveyors Ltd | Professional & scientific | 2012 |
| Caledonian Cinemas Limited | Arts & recreation | 2003 |
| Caledonian Cleaning Service Ltd | Administrative & support | 2024 |
| Caledonian Concepts (Scotland) Limited | Arts & recreation | 2006 |
| Caledonian Delicatessen Limited | Wholesale & retail | 2023 |
| Caledonian Energy Management Limited | Professional & scientific | 1999 |