| Robertson Capital Projects Limited | Professional & scientific | 2002 |
| Robertson International Limited | Extraterritorial | 1996 |
| Ronald G Fraser | | 1985 |
| S.M.M.S. Ltd. | Administrative & support | 2000 |
| Scott Hanton Joinery Limited | Construction | 2004 |
| Shoreline Motors & Properties Limited | Real estate | 1999 |
| Simpson Plumbers Limited | Construction | 2003 |
| South Firbogs Partnership | | 1988 |
| Speyfruit Limited | Manufacturing | 2000 |
| Speymouth Limited | Agriculture & fishing | 1998 |
| Sunninghill Hotel Limited | Hospitality | 2003 |
| T L Gill Limited | Transport & logistics | 2007 |
| Tarras Farms Limited | Agriculture & fishing | 1997 |
| THE Cabrach Distillery CIC | Manufacturing | 2016 |
| THE Combination of Rothes Distillers Limited | Manufacturing | 1994 |
| THE Heather Glen Guest House | | 2003 |
| THE Westerton Farming Partnership | | 2003 |
| THE Woodcentre Limited | Wholesale & retail | 2003 |
| Thewel | Health & social care | 1996 |
| TLS Joinery Ltd. | Construction | 2003 |
| TMC Mcphee | | 2002 |
| Tombreck Farm (Moray) Partnership | | 1995 |
| Universal Hall Promotions (Trading AS Universal Hall) Ltd | Arts & recreation | 2009 |
| Upper Backlands Farms | | 1992 |
| Viable Ventures Ltd | Professional & scientific | 2007 |
| W & M Mcconachie, Findrassie | | 1988 |
| W I Dean Limited | Administrative & support | 2004 |
| WAC (Aberdeen) Limited | Real estate | 1996 |
| Wester Elchies Home Farm Partnership | | 1994 |
| Wester Whitewreath Farm | | 1988 |
| Westra International Trading Limited | Wholesale & retail | 1990 |
| Winterburn Media Limited | Manufacturing | 2007 |
| Wittets Limited | Professional & scientific | 1981 |
| Wolf Windows and Doors Ltd | Construction | 2026 |
| Wright Fitness and Freestyle Centre Limited | Arts & recreation | 2003 |