| Douglas Brown Contracting Limited | Agriculture & fishing | 2026 |
| DQS Services Ltd | Professional & scientific | 2018 |
| DR Jillian NEY Limited | Professional & scientific | 2013 |
| DRB Joinery & Building Ltd | Construction | 2022 |
| Eardley International Limited | Transport & logistics | 2003 |
| Elite Care at Home Ltd | Health & social care | 2011 |
| Entirety Ltd | Wholesale & retail | 2024 |
| Eptec Ltd | Professional & scientific | 2019 |
| Evergreen Forestry Ltd | Agriculture & fishing | 2020 |
| Fechan Enterprises Ltd | Agriculture & fishing | 2018 |
| Fell & Co Agency Ltd | Information & communication | 2025 |
| Ferguson Forestry Ltd | Agriculture & fishing | 2025 |
| Fitz York Care Ltd | Health & social care | 2008 |
| Fitz York Holdings Ltd | Administrative & support | 2016 |
| Florin JTC Plasterers Ltd | Construction | 2017 |
| Forest Logging Ltd | Agriculture & fishing | 2023 |
| Fraser Roofing Limited | | 1976 |
| Freeframe CIC | Professional & scientific | 2026 |
| G & V Hotts Ltd | Agriculture & fishing | 2025 |
| G P Falcons Limited | Agriculture & fishing | 2017 |
| G RAE Contracting | Agriculture & fishing | 2008 |
| G.&T.Moffat & Co.Limited | Wholesale & retail | 1976 |
| Gerritsen Logistics UK Limited | Manufacturing | 1998 |
| Grahams Bakery (Lochmaben) Limited | Wholesale & retail | 2020 |
| Grange Quarry Limited | Mining & quarrying | 2000 |
| Grendle Group LP | | 2015 |
| Gretna Self Storage Limited | Other services | 2025 |
| Gretna Self Storage Solutions Limited | Other services | 2025 |
| Haas TEK Holdings Limited | Financial services | 2016 |
| Happy Hands Massage and Yoga Limited | Health & social care | 2019 |
| Happy Happy Floyd Ltd | Wholesale & retail | 2025 |
| Harkness Painting & Decorating Ltd | Construction | 2018 |
| Hazelberry Developments Limited | Real estate | 2017 |
| Highlaw Farms | | 1998 |
| Hightower Wind Services Ltd | Professional & scientific | 2023 |
| Hmfc Limited | Professional & scientific | 2025 |
| Hoddam Contracting Company Limited | Mining & quarrying | 1958 |
| Hoddam Group Limited | Financial services | 2019 |
| Horizon Healthcare Limited | Health & social care | 2002 |
| Howgillside Farmers | | 1996 |
| Hutchinson Investment Properties Ltd | Real estate | 2018 |
| I & K Enterprises Ltd | Extraterritorial | 2024 |
| Iain Graham Limited | Manufacturing | 2022 |
| Impact Growth Academy Ltd | Professional & scientific | 2025 |
| Inclusion Makeup Ltd | Wholesale & retail | 2020 |
| Ivanuss Limited | Transport & logistics | 2018 |
| J and M Bricklayers Limited | Construction | 2025 |
| J&L Newbould Limited | Professional & scientific | 2010 |
| J. & a. Dunbar | | 1981 |
| J. R. Sloan | | 1980 |
| J.A. & M. Sloan | | 1999 |
| Jade Garden Loch Ltd | Hospitality | 2026 |
| Jardine Logistics Limited | Transport & logistics | 2009 |
| Jaybees (Childcare) Limited | Health & social care | 2010 |
| Jaybees (Dumfries) Limited | Health & social care | 2019 |
| JD Forestry Consulting Ltd | Agriculture & fishing | 2024 |
| John Halliday and Sons | | 1979 |
| John Parry Joinery Limited | Construction | 2018 |
| John Smith Electrical Services Limited | Construction | 2005 |
| Johnstonebridge Centre and Community Development Trust Limited | Other services | 2012 |
| Jonathan Johnstone Limited | Agriculture & fishing | 2011 |
| JS Bricklayers Limited | Construction | 2025 |
| Jwkb Limited | Real estate | 2024 |
| K Black (Lockerbie) Limited | Agriculture & fishing | 2013 |
| Katie's Coo's Ltd | Wholesale & retail | 2021 |
| Kilco Holdings Limited | Professional & scientific | 2015 |
| Kinmount Castle Limited | Hospitality | 2019 |
| Kinning James Heating Ltd | Construction | 2022 |
| Kirklinton Medical Ltd | Financial services | 2025 |
| Kirkton Farm Partnership | | 1992 |
| KIT Buildings (Steel) Limited | Construction | 2006 |
| Kmclivestock Ltd | Agriculture & fishing | 2018 |
| KP Roofing Contractors Ltd | Construction | 2024 |
| Kupio Ltd | Information & communication | 2012 |
| KYC Logistics Ltd | Transport & logistics | 2026 |
| L C Agri (Scotland) Limited | Wholesale & retail | 2022 |
| L Murray Builder Limited | Construction | 2018 |
| L.I.P. Construction Limited | Construction | 2003 |
| L.I.P. Homes Ltd | Construction | 2024 |
| L.S. Electrical Services (Annan) Limited | Wholesale & retail | 2013 |
| Laird Lodges Limited | Hospitality | 2005 |
| Leafield Farm | | 1988 |
| Lillie Haulage Limited | Transport & logistics | 2023 |
| Lochar Ltd | Real estate | 2019 |
| Lochmaben Transport Limited | Transport & logistics | 2004 |
| Lockerbie Biogas Limited | Energy | 2018 |
| Lockerbie Car Sales Ltd | Wholesale & retail | 2021 |
| Lockerbie Crown Hotel Ltd | Hospitality | 2022 |
| Lockerbie European Market Ltd | Wholesale & retail | 2026 |
| Lockerbie House Hotel Limited | Hospitality | 2017 |
| Lockerbie Rentals Limited | Real estate | 2025 |
| M.D. Clarke, Farmers | | 2008 |
| Macrebur Contracting Limited | Construction | 2019 |
| Macrebur Holdings Limited | Financial services | 2019 |
| Macrebur Limited | Manufacturing | 2016 |
| Macrebur Manufacturing Limited | Manufacturing | 2019 |
| Madtranz Ltd | Transport & logistics | 2015 |
| Malcolm Stewart Limited | Agriculture & fishing | 2007 |
| Mauve Furniture Limited | Wholesale & retail | 2005 |
| MC Call's Coaches Limited | Transport & logistics | 2005 |