| Muirneag Consulting Limited | Professional & scientific | 2022 |
| Myrica Gale Ltd | Arts & recreation | 2023 |
| N L Macdonald Ltd | Wholesale & retail | 1970 |
| N Marvin Limited | Professional & scientific | 2013 |
| Nautilus House Ltd | Hospitality | 2020 |
| Ness Sports and Recreation Association | Arts & recreation | 2004 |
| Nessglaze Limited | Construction | 1989 |
| Niseach Ventures Ltd | Hospitality | 2025 |
| Norman Murray Services Limited | Professional & scientific | 2022 |
| North Atlantic Trailers Ltd | Manufacturing | 2020 |
| North West Aggregates (Isle of Lewis) Limited | Mining & quarrying | 2007 |
| Nunosound Limited | Information & communication | 2013 |
| O'Mac Construction Limited | Construction | 2009 |
| Offshore Resource Management Ltd | Mining & quarrying | 2025 |
| Oh!Con CIC | Administrative & support | 2023 |
| Old Range Property Developments Ltd | Construction | 2016 |
| ON Point Brewing Ltd | Extraterritorial | 2021 |
| ON Point Engineering (Scotland) Ltd | Manufacturing | 2024 |
| One Petroleum Ltd | Professional & scientific | 2018 |
| Opus Carpentry Limited | Construction | 2017 |
| Orbit Agency Ltd | Administrative & support | 2014 |
| Ossian Interiors & Events Ltd | Professional & scientific | 2025 |
| Outer Hebrides Chamber of Commerce | Other services | 2019 |
| Outer Hebrides Tourism (Trading) Community Interest Company | Other services | 2015 |
| Outer Hebrides Tourism Community Interest Company | Other services | 2014 |
| Pack Bike Ltd | Information & communication | 2026 |
| Pack Drive Ltd | Information & communication | 2026 |
| Pack Hike Ltd | Information & communication | 2026 |
| Pack Run Ltd | Information & communication | 2026 |
| Pack Sports Group Ltd | Financial services | 2026 |
| Pack Swim Ltd | Information & communication | 2026 |
| Paul Hearamain Ltd | Real estate | 2026 |
| Paul Rowlston Limited | Manufacturing | 2012 |
| Peateater Limited | Mining & quarrying | 2013 |
| Peter Maclennan (Minibuses) Ltd | Transport & logistics | 2013 |
| Plastic@Bay CIC | Professional & scientific | 2018 |
| Point and Sandwick Development Trust | Administrative & support | 2005 |
| PS Tourism Limited | Administrative & support | 2025 |
| R a C Private Home Care Ltd | Health & social care | 2025 |
| Raven Rock Sea Products Limited | Administrative & support | 1985 |
| Re.Works Edtech Ltd | Information & communication | 2026 |
| Reaactor Ltd | Professional & scientific | 2020 |
| Reothart NAN Ealain Limited | Professional & scientific | 2022 |
| Risort Power Generation Limited | Energy | 2010 |
| RIX Utilities and Construction Ltd | Administrative & support | 2017 |
| RMK Insurance Services Ltd. | Financial services | 1998 |
| Roag Films Ltd | Information & communication | 2023 |
| Roderick Smith Limited | Information & communication | 1954 |
| Roots for LOW Impact Living C.I.C. | Other services | 2021 |
| Rovivor Ltd. | Mining & quarrying | 2017 |
| Royal Hotel (Stornoway) Limited | Hospitality | 1990 |
| RS Macleod Ltd | Wholesale & retail | 2026 |
| Ruby (SY) Ltd | Real estate | 2024 |
| Rwmd Property Ltd | Real estate | 2025 |
| S Macleod OIL & GAS Ltd | Construction | 2018 |
| S Reid Fishing Limited | Agriculture & fishing | 2025 |
| S.Macdonald Ltd | Professional & scientific | 2022 |
| Sally ANN Kane Psychology Limited | Education | 2024 |
| Samsara Space Ltd | Other services | 2021 |
| Sandwickhill Dance Academy Limited | Education | 2021 |
| Scalpaigh Ltd. | Professional & scientific | 1993 |
| SCC Services & Equipment Ltd | Administrative & support | 2005 |
| Scheepers Property Ltd | Real estate | 2025 |
| Scothai Ltd | Wholesale & retail | 2007 |
| Scott Block Limited | Construction | 2022 |
| Scott C Morrison Ltd | Construction | 2020 |
| Seadock Limited | Hospitality | 2018 |
| Seaforth Hotel (Stornoway) Limited | Hospitality | 1978 |
| Seatech Stornoway Ltd | Professional & scientific | 2024 |
| Selkie Bay Limited | Manufacturing | 2025 |
| Seven Carishader Ltd | Agriculture & fishing | 2025 |
| Shawbost Old School Trust | Other services | 2003 |
| Sheq West Ltd | Construction | 2024 |
| Shetland Creels Limited | Agriculture & fishing | 2004 |
| Shulishader Community Development CIC | Health & social care | 2019 |
| Siar Companaidh Ltd | Agriculture & fishing | 2018 |
| Smith Electrical Contracting Ltd | Construction | 2020 |
| Solivagant Software Ltd | Information & communication | 2022 |
| Somerville Restaurants Limited | Hospitality | 2026 |
| South Dell Storage Ltd | Transport & logistics | 2026 |
| Specialist Welding Services Limited | Manufacturing | 2003 |
| Spike's Vehicle Refinishing Limited | Wholesale & retail | 2021 |
| Spogan Ltd | Education | 2026 |
| Spore Ltd | Professional & scientific | 2020 |
| Spèird Systems Ltd | Energy | 2026 |
| Stacx Ltd | Extraterritorial | 2024 |
| Stag Bakeries Limited | Manufacturing | 1999 |
| Stark's ARK Ltd | Agriculture & fishing | 2021 |
| Statecraft Ltd | Information & communication | 2019 |
| Statement Ltd | Extraterritorial | 2017 |
| Stornoway GIN School Limited | Manufacturing | 2025 |
| Stornoway Pottery Limited | Professional & scientific | 1976 |
| Stornoway Real Estate Company Ltd | Professional & scientific | 2023 |
| Stornoway Shipping Services Ltd. | Transport & logistics | 1994 |
| Stress Monkey Club CIC | Education | 2019 |
| Studio FIR Chlis Northern Light Productions Ltd | Information & communication | 2020 |
| STY BED and Breakfast Ltd | Hospitality | 2023 |
| Suilven Business Services Ltd | Real estate | 2026 |
| TA Jack Ltd | Professional & scientific | 2024 |
| Taigh Dhonnchaidh | Administrative & support | 2002 |