| Gillon Bloodstock Ltd | Agriculture & fishing | 2020 |
| GLAS71 Ltd | Hospitality | 2021 |
| Glasgow Tutors Limited | Education | 2024 |
| Global Sports Advisory Ltd | Professional & scientific | 2025 |
| GNA Property Holdings Limited | Financial services | 2024 |
| Goodman Energy Ltd | Professional & scientific | 2025 |
| Gracewell Holdings Limited | Financial services | 2017 |
| Granny Jean's Ltd | Wholesale & retail | 2016 |
| Green Pastures Holiday Lodges Ltd | Hospitality | 2021 |
| Greenheat Renewables Ltd | Administrative & support | 2009 |
| H E Builders Limited | Construction | 2003 |
| H.Elp Plumbing and Heating Ltd | Construction | 2022 |
| H.H. Robson and Company | Agriculture & fishing | 1959 |
| Halliday & Co. Ltd | Other services | 2019 |
| Halpin Innovation Limited | Administrative & support | 2001 |
| Hamza Shpk Limited | Hospitality | 2026 |
| Harco Homes Limited | Other services | 2025 |
| Hastings Property Group Ltd | Financial services | 2022 |
| Havamal Holdings Ltd | Real estate | 2025 |
| Heatley Garden and Maintenance Ltd | Administrative & support | 2021 |
| Herdman Health Ltd | Health & social care | 2023 |
| Highridgehall Limited | Agriculture & fishing | 1997 |
| Holiday Hideaways Limited | Hospitality | 2017 |
| Homepack Property Ltd | Real estate | 2022 |
| Hopehead Sporting Club Limited | Arts & recreation | 2023 |
| Hotspur Blinds & Shutters Ltd | Wholesale & retail | 2024 |
| HPM Cooper Building & Roofing Ltd | Construction | 2019 |
| Hudson Ladykirk Ltd | Construction | 2019 |
| Humbie Farm Limited | Agriculture & fishing | 2018 |
| Hume Brae Cater Hire Limited | Administrative & support | 2026 |
| Huntersbutchers Ltd | Hospitality | 2018 |
| IB Asset Management Ltd | Real estate | 2023 |
| IKL Property Ltd. | Construction | 2007 |
| Immerzion Developments Limited | Information & communication | 2021 |
| Insight Gravity Limited | Professional & scientific | 2020 |
| Intorcida Limited | Professional & scientific | 2025 |
| Islam Foods EN Ltd | Hospitality | 2024 |
| J M Quality Meats Ltd | Wholesale & retail | 2023 |
| J. Berry (Metals) Ltd | Wholesale & retail | 2019 |
| J. Holmes Wilson Opticians Limited | Wholesale & retail | 2010 |
| J. W. Ford & SON Limited | Wholesale & retail | 2017 |
| J.A.B. Farming Limited | Professional & scientific | 1998 |
| J.C.Craig Ltd | Construction | 2014 |
| J.L. (Bakery) Ltd | Manufacturing | 2011 |
| JAG Art 82 Borders Ltd | Arts & recreation | 2025 |
| JAG Electrical Kelso Ltd | Construction | 2024 |
| James Duffield Electrical Services Ltd | Construction | 2025 |
| James Nairn Electrical Limited | Construction | 2012 |
| James Stewart & SON Ltd | Construction | 2010 |
| James Watt (Electricians) Limited | Construction | 2002 |
| Jbpower Ltd | Construction | 2026 |
| JIM Clark Cafe & Bistro Ltd | Hospitality | 2019 |
| JIM HAY Estate Agents Limited | Real estate | 2002 |
| JIM Hewit Property Limited | Real estate | 2009 |
| John Ainsworth Consulting Ltd | Professional & scientific | 2025 |
| John Hogarth Limited | Manufacturing | 1935 |
| John Jackson Fencing Contractor Limited | Construction | 2015 |
| JRB Farming Ltd | Agriculture & fishing | 2023 |
| JRM Holdco Ltd | Financial services | 2025 |
| JRM Products Limited | Manufacturing | 1999 |
| Jumpstartfinance Limited | Information & communication | 2023 |
| Jumpstartholdings Limited | Financial services | 2023 |
| K.S.H. Farmers Limited | Agriculture & fishing | 1993 |
| Kale Water Limited | Construction | 2023 |
| Kames Dairies Limited | Agriculture & fishing | 1994 |
| Karlyn Developments Ltd | Construction | 2023 |
| Karryak Ltd | Manufacturing | 2022 |
| Keillor Property Developments Limited | Construction | 2006 |
| Kelso Autos Limited | Wholesale & retail | 2024 |
| Kelso Bar Ltd | Hospitality | 2026 |
| Kelso Black Limited | Hospitality | 2016 |
| Kelso Food Ltd | Hospitality | 2025 |
| Kelso Pharma Limited | Extraterritorial | 2020 |
| Kelso Store Ltd | Wholesale & retail | 2025 |
| Keltel Communications Ltd. | Information & communication | 1995 |
| KEN Hope (Kelso) Limited | Wholesale & retail | 2004 |
| Kersquarter Farms Limited | Agriculture & fishing | 1994 |
| Kimm Advisory Services Limited | Professional & scientific | 2015 |
| Kimm Rental Properties Limited | Real estate | 2022 |
| Kindle Design Ltd | Professional & scientific | 2003 |
| Kirwin Services Ltd | Wholesale & retail | 2021 |
| Kitanyi Limited | Hospitality | 2024 |
| Kljh Consultancy Limited | Professional & scientific | 2015 |
| Knots & Barley Limited | Construction | 2024 |
| KRB Advisory Limited | Professional & scientific | 2024 |
| Kyle Bros. Funeral Directors Limited | Other services | 2013 |
| Kyle Engineering Ltd | Professional & scientific | 2022 |
| L L Macvie & Co Ltd | Mining & quarrying | 2021 |
| Ladykirk Estates Limited | Agriculture & fishing | 1930 |
| Lamberton Whisky & Spirits Limited | Wholesale & retail | 2012 |
| Lattino Limited | Hospitality | 2012 |
| Lauderdale Estate Ltd | Professional & scientific | 2014 |
| Legars Limited | Agriculture & fishing | 2013 |
| Leylamedia Ltd | Information & communication | 2024 |
| Lin's Golden Palace Ltd | Hospitality | 2024 |
| Littledane Limited | Administrative & support | 2001 |
| Littledelico Ltd | Wholesale & retail | 2025 |
| LKF Equestrian Limited | Agriculture & fishing | 2025 |
| Lloyd Motors Kelso Limited | Extraterritorial | 1928 |
| Loanknowe Limited | Agriculture & fishing | 2015 |