| Almacit Engineering Ltd. | Manufacturing | 2004 |
| Barmuckity Farm | | 1986 |
| Caledonia Property Newco Limited | Professional & scientific | 2010 |
| Culfoichbeg Farm | | 1989 |
| Dandaleith Farms | | 1988 |
| Decora Limited | Wholesale & retail | 1982 |
| Derek Atkins & Company | | 1990 |
| Edinburgh Removals & Storage Limited | Professional & scientific | 2000 |
| EWE & ME Limited | Wholesale & retail | 2002 |
| Firm of Archdean | | 1995 |
| Frederick Charles Hutcheson & Company | | 1992 |
| G.C. Gordon Lennox Estate Company Ltd. (the) | Agriculture & fishing | 1962 |
| Grampian International Removers Limited | Professional & scientific | 1993 |
| Grant (East Mains) Ltd. | Agriculture & fishing | 1996 |
| Healthworks (Holistic Health Care) Ltd. | Health & social care | 1993 |
| Highland Metal Developments Limited | Professional & scientific | 1976 |
| Leonards J V Limited | Extraterritorial | 2000 |
| M J Mackintosh Ltd. | Construction | 2003 |
| Mackenzie Enterprises (Elgin) Limited | Real estate | 1975 |
| Maharaja Spice House Ltd | Hospitality | 2024 |
| Messrs Balnallan Farm | | 1996 |
| Moray Hydrotherapy Pool | Health & social care | 2007 |
| Moray Property Searchers Limited | Information & communication | 1997 |
| Nairn Youth Cafe Project Limited | Education | 1998 |
| Naturally Useful CIC | Education | 2015 |
| Presley Farms | | 1987 |
| Rafford Woods Farmers | | 1995 |
| Robertson Capital Projects Investments 3 Limited | Construction | 2016 |
| Robertson Health (Orkney) Holdings Limited | Construction | 2016 |
| Robertson Health (Orkney) Limited | Construction | 2016 |
| Robertson Nominees Limited | Extraterritorial | 1999 |
| Robertson Partnership Homes Limited | Construction | 2000 |
| Robertson Property (NO. 1) Limited | Extraterritorial | 1999 |
| Robertson Property (NO. 2) Limited | Extraterritorial | 2000 |
| Robertson Residential Limited | Extraterritorial | 2000 |
| Rosefield Salvage Limited | Administrative & support | 1998 |
| Rothes Community Limited | Professional & scientific | 2002 |
| Scribbles (Scotland) Limited | Hospitality | 2006 |
| Sound & Vision (Elgin) Ltd. | Wholesale & retail | 2003 |
| Spence & Grant Limited | Construction | 1983 |
| THE JFK Partnership Limited | Wholesale & retail | 1997 |
| Thistle Practices Limited | Health & social care | 2019 |
| Walkhighlands for ALL | Information & communication | 2025 |
| White & Co of Scotland Limited | Professional & scientific | 1973 |
| Woodside Farm | | 2000 |