| Coillear Forestry Ltd | Agriculture & fishing | 2018 |
| Coiltie Holdings Limited | Financial services | 2016 |
| Coiltie Lettings Ltd | Real estate | 2026 |
| Coiltie SA Ltd | Hospitality | 2026 |
| Coiltie Services Ltd | Real estate | 2019 |
| Coilty Leisure and Recreation Limited | Real estate | 1984 |
| Coiltyside Developments Ltd | Construction | 2020 |
| Coldcurve Limited | Manufacturing | 2007 |
| Colexa Commerce L.P. | | 2013 |
| Colin Armstrong Architects Ltd | Professional & scientific | 2016 |
| Colin Armstrong Associates Limited | Professional & scientific | 2003 |
| Colin Campbell & Co. (Inverness) Ltd. | Wholesale & retail | 2003 |
| Colin Dewar Electric Ltd | Construction | 2015 |
| Colin Fulton Ltd | Extraterritorial | 2023 |
| Colin Impex LP | | 2016 |
| Colin Lawson (Builders) Ltd. | Construction | 2001 |
| Collis & Davidson Group Ltd | Construction | 2025 |
| Collywobbles Ltd | Education | 2022 |
| COLMAC94 Ltd | Construction | 2024 |
| Combaist Limited | Professional & scientific | 2025 |
| Commerce Trade L.P. | | 2014 |
| Commercia Corp L.P. | | 2014 |
| Commercial L.P. | | 2014 |
| Commercial Trading L.P. | | 2013 |
| Communities Housing Trust | Construction | 1998 |
| Community Energy Innovations Ltd | Extraterritorial | 2016 |
| Community Energy Scotland Limited | Other services | 2007 |
| Community Energy Scotland Trading Limited | Energy | 2008 |
| Compass Building and Construction Services Ltd | Construction | 2009 |
| Compass Logistics L.P. | | 2013 |
| Compass Newco Limited | Administrative & support | 2016 |
| Complete Physio Scotland Ltd | Health & social care | 2022 |
| Compliant Paraplanning Services Ltd | Administrative & support | 2026 |
| Concrete Butterflies Media Ltd | Manufacturing | 2017 |
| Conexa Business L.P. | | 2014 |
| Confidence & Care Ltd | Administrative & support | 2026 |
| Confintrade Consulting FZE LP | | 2016 |
| Connecting Carers | Information & communication | 1992 |
| Connor Mcgillivray Ltd | Arts & recreation | 2021 |
| Consortex L.P. | | 2014 |
| Construction Solutions International Ltd | Professional & scientific | 2024 |
| Consultexa LP | | 2014 |
| Consultexo LP | | 2013 |
| Consultexo Trade L.P. | | 2013 |
| Continenta Logistics L.P. | | 2013 |
| Continental Trade L.P. | | 2013 |
| Continuum Quality Ltd | Professional & scientific | 2023 |
| Conventa Commerce L.P. | | 2013 |
| Conversum Logistics L.P. | | 2014 |
| Coocoo Campers Ltd | Administrative & support | 2025 |
| Copyline Scotland Ltd | Other services | 2013 |
| Cordiner Limited | Health & social care | 2019 |
| Coreilly Ltd | Professional & scientific | 2026 |
| Corran Labs Ltd | Information & communication | 2026 |
| Corrdon Limited | Real estate | 2011 |
| Corrie Recruitment (Holdings) Limited | Administrative & support | 2018 |
| Corrie Recruitment Limited | Administrative & support | 2011 |
| Corriegarth Investments Limited | Real estate | 2020 |
| Corriegorm Consultancy Limited | Professional & scientific | 2013 |
| Corrimony Energy Limited | Energy | 2009 |
| Corrimony Farm Limited | Agriculture & fishing | 2013 |
| Corso Corporation L.P. | | 2015 |
| Cosy Ness Escape Ltd | Hospitality | 2025 |
| Coul Links Limited | Real estate | 2016 |
| Coulavie Limited | Professional & scientific | 2019 |
| Counselling Psychology Scotland Ltd | Health & social care | 2023 |
| Coutts Lets Ltd | Real estate | 2024 |
| Cove Restaurant Limited | Hospitality | 2024 |
| Cowe Plumbing & Heating Ltd | Construction | 2019 |
| Cowe Properties Ltd | Real estate | 2020 |
| Coyote Burger Ltd | Hospitality | 2018 |
| CPM Plant Services Ltd. | Construction | 2003 |
| Cradlehall Retail Limited | Wholesale & retail | 2026 |
| Cragcross Limited | Information & communication | 2007 |
| Craig Wood Solicitors Ltd | Professional & scientific | 2014 |
| Craigdon Mountain Sports Inverness Limited | Wholesale & retail | 2014 |
| Craigton Investments Ltd | Wholesale & retail | 2014 |
| Cran Properties (Scotland) Limited | Administrative & support | 2017 |
| Cranford Builders Ltd. | Administrative & support | 2003 |
| Cranloch Limited | Construction | 2002 |
| Cranmore Farming Company | | 1999 |
| Cranston Catering Ltd | Hospitality | 2024 |
| CRC Mechanical Services Ltd | Professional & scientific | 2025 |
| Creative Inverness Limited | Arts & recreation | 2015 |
| Creative North Limited | Professional & scientific | 2013 |
| Creative Services (Scotland) Limited | Arts & recreation | 2003 |
| Creative Sign and Print Ltd | Manufacturing | 2016 |
| Credex L.P. | | 2014 |
| Credo Enterprise L.P. | | 2015 |
| Creo Medical UK Limited | Manufacturing | 1990 |
| Crestmount Limited | Transport & logistics | 2000 |
| Crichton Civil Engineering Ltd | Construction | 2026 |
| Crimond Care Limited | Health & social care | 2019 |
| Critical Pixels Limited | Information & communication | 2015 |
| CRM Contracting Ltd | Construction | 2022 |
| Croft 21 Glamping Limited | Hospitality | 2026 |
| Croft Property (Scotland) Limited | Real estate | 2006 |
| Crona Corporation L.P. | | 2014 |
| Cronex L.P. | | 2015 |
| Cronex Projects L.P. | | 2014 |