| City Barbers (Nairn) Ltd | Other services | 2026 |
| City Hotels (Aberdeen) Ltd | Hospitality | 2016 |
| City Steakhouse Ltd | Hospitality | 2018 |
| CJD Properties Ltd | Real estate | 2014 |
| Cjg-Elec Services Limited | Professional & scientific | 2018 |
| Ck-Interiors Limited | Construction | 2020 |
| Claire Owen Ltd | Professional & scientific | 2023 |
| Clarence Dornoch Ltd | Real estate | 2018 |
| Clark's Maintenance Engineering (Nairn) Limited | Wholesale & retail | 1986 |
| Clarks of Nairn Ltd | Other services | 2010 |
| Claymore Dairies Limited | Manufacturing | 2010 |
| Clubhouse Nairn Group Ltd | Hospitality | 2025 |
| Clubhouse Scotland Limited | Hospitality | 2010 |
| Cmacd Services Ltd | Professional & scientific | 2024 |
| CML Inspection Ltd | Professional & scientific | 2016 |
| Coast Candle Co. Ltd | Manufacturing | 2013 |
| Coastal-Aesthetics Ltd | Other services | 2025 |
| Colin Nicolson Contracting Ltd | Construction | 2013 |
| Community Violence and Abuse Support Service | Health & social care | 2006 |
| Cook Street Ltd | Hospitality | 2022 |
| Coughlan Engineering Ltd | Professional & scientific | 2022 |
| Coulmany Mains Fields 91 | | 1992 |
| Cowrie Associates Ltd | Agriculture & fishing | 2012 |
| Cragged | | 1987 |
| Crasi Limited | Manufacturing | 2015 |
| Creative Emporium LLP | | 2021 |
| Crush Stone Kitchen Limited | Hospitality | 2025 |
| Curious Pixel Studio Limited | Manufacturing | 2025 |
| Currans Coatings Ltd | Professional & scientific | 2013 |
| Currans Paint Specialist Ltd | Professional & scientific | 2023 |
| D Duncan Limited | Other services | 2018 |
| D R Plant Services Limited | Manufacturing | 2007 |
| D.S. Morganti Ltd | Hospitality | 2023 |
| DAB Maintenance Specialist Ltd | Professional & scientific | 2025 |
| Daisy and Stanley Community Interest Company | Wholesale & retail | 2024 |
| Dallaschyle Farming Partnership | | 2001 |
| Daltullich Fields 91 | | 1992 |
| Daniel Campbell Property Maintenance and Reinstatement Limited | Construction | 2024 |
| David Cameron Groundworks Limited | Construction | 2017 |
| David Forsyth (Stationers) Limited | Real estate | 1957 |
| DC Groundwork’S Projects Ltd | Construction | 2022 |
| DCJ Styling Limited | Other services | 2021 |
| Dcnic Limited | Administrative & support | 2013 |
| DE NDT Ltd | Professional & scientific | 2012 |
| Denis Elder Ltd | Construction | 2026 |
| Detoxicals Limited | Administrative & support | 2024 |
| DFC (Scotland) Ltd | Construction | 2021 |
| Dhaka Trading Ltd | Hospitality | 2019 |
| DHU Limited | Wholesale & retail | 2010 |
| Diamond Nails 78 Ltd | Other services | 2024 |
| DJF Structural Ltd | Professional & scientific | 2024 |
| DJM Chippy Ltd | Hospitality | 2024 |
| DLT Inspection Services Ltd | Professional & scientific | 2026 |
| DMC Engineering & Welding Ltd | Professional & scientific | 2026 |
| Doctor Denture Limited | Health & social care | 2011 |
| Dollar Implant and Dental Services Ltd | Health & social care | 2018 |
| Douglas Services Ltd | Professional & scientific | 2017 |
| Down the Rabbit Hole (Scotland) Ltd | Wholesale & retail | 2023 |
| Drumduan Farm Partnership | | 2001 |
| Drummore Steading Ltd | Professional & scientific | 2023 |
| Duchally House Ltd | Hospitality | 2021 |
| East Levrattich Fields 91 | | 1993 |
| Easter Lochend Farm Partnership | | 1988 |
| Eden Health and Safety Limited | Professional & scientific | 2014 |
| Elgin Restaurant Ltd | Hospitality | 2014 |
| Elixir Medical Aesthetics Ltd | Health & social care | 2025 |
| Emron Bar Co Ltd | Hospitality | 2025 |
| Endurance Financial Planning Limited | Financial services | 2017 |
| Environmental Technical Services (UK) Ltd | Professional & scientific | 2014 |
| EOL Properties (Nairn) Limited | Real estate | 2024 |
| Ethos Safety Ltd | Administrative & support | 2022 |
| Eurasia Limited | Wholesale & retail | 2026 |
| Euvovo Group Pack Ltd | Wholesale & retail | 2024 |
| Ewan Tulloch Car & Commercial Repairs Ltd | Wholesale & retail | 2016 |
| Ferguson (Culcharry) Limited Liability Partnership | | 2022 |
| Firth Inspection Services Ltd | Professional & scientific | 2022 |
| Flawless NDT Limited | Professional & scientific | 2019 |
| Forgan Technical Ltd | Professional & scientific | 2022 |
| Formal Modulation Ltd | Wholesale & retail | 2025 |
| Foster Services Limited | Construction | 2025 |
| Fourtwo Performance Limited | Construction | 2017 |
| Fraochwood Ltd | Real estate | 2025 |
| Fraser Hepburn Joiners Ltd | Construction | 2025 |
| Froc Associates Ltd | Health & social care | 2016 |
| Fulton Realty Limited | Real estate | 2005 |
| G D F Investments Limited | Hospitality | 2009 |
| G R Duncan Landscapes Ltd | Administrative & support | 2024 |
| G Wall Design Services Ltd | Professional & scientific | 2011 |
| G&T Specialists Ltd | Manufacturing | 2011 |
| G.F. JOB Limited | Construction | 1991 |
| Garblies Farm Ltd | Agriculture & fishing | 2024 |
| GB Music and Performance Ltd | Arts & recreation | 2020 |
| GD Oilfield Services Ltd | Administrative & support | 2025 |
| GDF Commercial Limited | Real estate | 2013 |
| Gearbox Digital Limited | Arts & recreation | 2018 |
| Geodata Survey Limited | Professional & scientific | 2008 |
| Glade Offshore Ltd | Professional & scientific | 2015 |
| Glamrocking Ltd | Professional & scientific | 2022 |
| Gleam N Clean Ltd | Administrative & support | 2021 |
| Glencraig (Scotland) Limited | Administrative & support | 2016 |