| Cessford Motors Limited | Wholesale & retail | 2003 |
| Chem-Wise Ltd. | Agriculture & fishing | 2007 |
| Chesters Eggs Limited | Wholesale & retail | 2011 |
| Cheviot Construction (Borders) Ltd | Construction | 2022 |
| Cheviot Gardening Services Limited | Administrative & support | 2003 |
| Cheviot-Retreats Ltd | Real estate | 2025 |
| Christ Jack Ltd | Professional & scientific | 2016 |
| Cjbk Telecomms Limited | Information & communication | 2019 |
| Clean Energy (Scotland) Ltd | Manufacturing | 2022 |
| Clive Innes Partnership(The) | | 1987 |
| Coast to Coast Blinds & Shutters (Scotland) Ltd | Wholesale & retail | 2026 |
| Communities Connected (Scotland) Ltd | Health & social care | 2023 |
| Communities for Coul Limited | Professional & scientific | 2021 |
| Complete Auto Repair Centre Ltd | Wholesale & retail | 2020 |
| Compliance Management Associates Limited | Professional & scientific | 2008 |
| Connected Homes Ltd | Real estate | 2025 |
| Connon Construction Ltd | Construction | 2019 |
| Copland Estates Ltd | Real estate | 2022 |
| Cornerstone Business Agents Limited | Administrative & support | 2009 |
| Cornerstone Letting Agency Ltd | Real estate | 2014 |
| Countryside Kitchens Limited | Construction | 1984 |
| Covell Publishing Ltd | Information & communication | 2010 |
| Coven-Sa Limited | Financial services | 1977 |
| CP Properties Scotland Ltd | Real estate | 2022 |
| Craigspark Limited | Extraterritorial | 2008 |
| Crailing Tofts Potatoes Limited | Agriculture & fishing | 2001 |
| Crop Services (Scotland) Limited | Administrative & support | 1987 |
| Cross Keys Hotel Kelso(The) | | 1982 |
| Crown Gorse Limited | Financial services | 2022 |
| Culross Edenvale LLP | | 2021 |
| Culross Property Partnership LLP | | 2021 |
| D J Reddihough Ltd | Agriculture & fishing | 2024 |
| D R Tuition Ltd | Education | 2021 |
| D. R. Bruce Milk Retailer Limited | Wholesale & retail | 2003 |
| D.M. Wallace & Sons Limited | | 1925 |
| D2G Scotland Ltd | Wholesale & retail | 2022 |
| Dalrymple Farming Company Limited | Agriculture & fishing | 1997 |
| Darnchester Poultry Unit Holdings Limited | Financial services | 2023 |
| Darnchester Poultry Unit Limited | Agriculture & fishing | 2023 |
| David Nichol Forestry Ltd. | Agriculture & fishing | 2009 |
| DB Design & Developments Ltd | Construction | 2025 |
| Deer Dynamics Limited | Agriculture & fishing | 2018 |
| Denise Sinton Limited | Financial services | 2026 |
| Dhco Holdings Ltd | Financial services | 2024 |
| Dhco IT Limited | Information & communication | 2022 |
| Dhco Property Ltd | Real estate | 2024 |
| Digi-Geeks Technologies Limited | Information & communication | 2022 |
| Dispute Negotiators Limited | Professional & scientific | 2006 |
| Diverso Properties Limited | Real estate | 2023 |
| Diverso Stays Limited | Real estate | 2019 |
| DOM Buckley I.R.S. Limited | Wholesale & retail | 1989 |
| DOM Buckley Motorsport Limited | Wholesale & retail | 2024 |
| DOR Lifestyle Ltd | Wholesale & retail | 2023 |
| Double Texture Limited | Wholesale & retail | 2025 |
| Douglas Home & Co (Audit) Limited | Professional & scientific | 2016 |
| DR John Fairlie Dentistry Ltd | Health & social care | 2024 |
| Drem Timber & Fencing Limited | Wholesale & retail | 2005 |
| Dsas Consulting Ltd | Professional & scientific | 2022 |
| Dundarg Ventures Ltd | Hospitality | 2020 |
| Dunkeld Fine Meat Ltd | Real estate | 2025 |
| E.N.B.G. Limited | Professional & scientific | 2005 |
| Easter Howlaws Farm Partnership | | 2000 |
| Ecosystemapp Ltd | Public administration | 2022 |
| Edgerston Trading (2006) Limited | Agriculture & fishing | 2006 |
| EDS Technical Solutions Limited | Professional & scientific | 2014 |
| Edward F Brown & Sons Limited | Administrative & support | 1993 |
| Elliot (Balnakeil) Ltd | Agriculture & fishing | 2020 |
| Emma Garry Consulting Limited | Professional & scientific | 2016 |
| Encore Contracts Ltd | Construction | 2024 |
| Encore Developments Scotland Ltd | Real estate | 2025 |
| Encore Property Services Edinburgh Ltd | Transport & logistics | 2025 |
| Erin Brookes Beauty Ltd | Other services | 2023 |
| Ernesto Limited | Hospitality | 2026 |
| Evolution Snacks Northern Limited | Manufacturing | 2024 |
| Ewan Marshall Ltd | Transport & logistics | 2021 |
| Ewan Marshall Properties Ltd | Real estate | 2025 |
| F.T. Ramsay & Company | | 1989 |
| Face (Facial Aesthetics Clinical Excellence) Limited | Health & social care | 2019 |
| Falsidehill Farms Ltd | Agriculture & fishing | 2020 |
| Farm Park Limited | Professional & scientific | 2013 |
| Faughhill Farming Ltd | Agriculture & fishing | 2019 |
| FBR Seed (Haddington) Limited | Real estate | 2022 |
| FBR Seed (Hawick) Limited | Households | 2007 |
| FBR Seed Limited | Administrative & support | 2019 |
| Ferniehaugh Engineering Ltd | Professional & scientific | 2016 |
| Focal Point (Kelso) Ltd | Hospitality | 2025 |
| Fortuity Limited | Real estate | 2025 |
| FOX & Perry Limited | Real estate | 2025 |
| Fudged IT Ltd | Manufacturing | 2019 |
| Funparx DD Ltd | Arts & recreation | 2024 |
| Funparx Group Ltd | Arts & recreation | 2024 |
| G W Cockburn Water & Drainage Services Ltd | Water & waste | 2015 |
| G.W. (Food Consultancy) Limited | Administrative & support | 2003 |
| Gannicott Investments Ltd | Real estate | 2021 |
| Gary Mclean Limited | Professional & scientific | 2006 |
| Generate Breeding Ltd | Agriculture & fishing | 2018 |
| Geoela Properties Ltd | Real estate | 2026 |
| Gibb Autos Limited | Wholesale & retail | 2022 |
| Gibson Agencies Ltd | Wholesale & retail | 2019 |
| Gill Orde in Catering Limited | Hospitality | 2003 |