| R & B Property Orkney Ltd | Real estate | 2024 |
| R Clouston (Subsidiary) Ltd | Real estate | 2015 |
| R S Rendall Limited | Construction | 2023 |
| R. Clouston (Holdings) Ltd. | Administrative & support | 2022 |
| R. Clouston Ltd. | Construction | 2000 |
| Rahamat PUR Ltd | Hospitality | 2026 |
| Reid Marine Limited | Real estate | 1980 |
| Relationships Scotland Orkney | Other services | 2010 |
| Rendall & Scott Limited | Energy | 2012 |
| Rendall Furnishings Limited | Wholesale & retail | 2017 |
| Rendall's Bakery Ltd | Manufacturing | 2003 |
| Rendall's Garage Ltd | Wholesale & retail | 2023 |
| Rennibister Wind Power II Ltd | Energy | 2019 |
| Revelry Limited | Agriculture & fishing | 2011 |
| RGC Services (Orkney) | Wholesale & retail | 2024 |
| Rherc Ltd | Agriculture & fishing | 2021 |
| Rhona LEY Ltd | Financial services | 2024 |
| Richan Entertainment Ltd | Hospitality | 2025 |
| Rimme Limited | Hospitality | 2025 |
| Robertson Fire & Safety Ltd | Professional & scientific | 2017 |
| Robertsons-Orkney Limited | Wholesale & retail | 2005 |
| Rockworks Chalets Limited | Real estate | 1998 |
| Rousay Engineering Services Ltd | Professional & scientific | 2025 |
| Rural Community Solutions Ltd | Professional & scientific | 2023 |
| S & G Catering Ltd | Hospitality | 2026 |
| S & J D Robertson Group Limited | Agriculture & fishing | 1980 |
| Scapa Travel Ltd | Administrative & support | 2012 |
| Scholes Limited | Real estate | 2018 |
| Scott & Miller LLP | | 2014 |
| Scott's Road Bodyshop Ltd | Wholesale & retail | 2021 |
| Sea Gear Supplies Limited | Wholesale & retail | 2004 |
| Sean Young Holdings Ltd | Wholesale & retail | 2024 |
| Selkie Seals Ltd | Administrative & support | 2025 |
| Shorelands Transport Ltd | Transport & logistics | 2024 |
| Sinclair Haulage Limited | Transport & logistics | 2014 |
| Sinclair Massage Therapy Ltd | Other services | 2021 |
| SJ Omand Ltd. | Professional & scientific | 2015 |
| Skua Hangar Ltd. | Transport & logistics | 2013 |
| Spirit of Creativity Limited | Wholesale & retail | 2018 |
| ST OLA Hotel Limited | Hospitality | 2006 |
| ST. Magnus Festival | Arts & recreation | 1981 |
| Steven R Paterson Limited | Construction | 1999 |
| Strata Education Ltd | Professional & scientific | 2021 |
| T Harcus Services | Agriculture & fishing | 2016 |
| Tait Publishing Limited | Information & communication | 2011 |
| THE Daily Scoop Ltd | Hospitality | 2023 |
| THE Dental Business Academy Ltd | Professional & scientific | 2009 |
| THE Long Partnership Limited | Professional & scientific | 2003 |
| THE Old Storehouse Ltd | Hospitality | 2016 |
| THE Orkney Islands Conservation Trust | Other services | 2017 |
| THE Orkney Rental Company Ltd | Administrative & support | 2023 |
| THE Orkney Roastery Ltd | Manufacturing | 2026 |
| THE Orkney Smokehouse Ltd | Wholesale & retail | 2025 |
| THE Orkney Wine Barn Ltd | Wholesale & retail | 2023 |
| Thor & Freya of Orkney Ltd | Manufacturing | 2023 |
| Thorkell Renewable Energy Limited | Energy | 2009 |
| Three Boys Fishing Limited | Agriculture & fishing | 2023 |
| Ticketyboo Orkney Ltd | Hospitality | 2020 |
| Tool Dudes Limited | Wholesale & retail | 2025 |
| V & N Budge Services Limited | Professional & scientific | 2023 |
| Valiant Wave Limited | Professional & scientific | 2024 |
| Vallmo Ltd | Wholesale & retail | 2000 |
| Viking Shellfish Limited | Wholesale & retail | 2021 |
| Visit Orkney Limited | Other services | 2014 |
| Voluntary Action Orkney | Administrative & support | 1993 |
| W Hourston Ltd | Wholesale & retail | 2024 |
| W. R. C. Construction Limited | Construction | 2004 |
| W.R. Tullock & Sons Limited | Wholesale & retail | 1965 |
| Warrenfield Accommodation Limited | Hospitality | 2026 |
| Weil Holdings Limited | Transport & logistics | 2021 |
| Westray Wind Power Limited | Energy | 2010 |
| William Shearer | Agriculture & fishing | 2013 |
| Willowburn Lets Ltd | Hospitality | 2026 |
| Women's AID Orkney | Health & social care | 2003 |