| Narden Services Limited | Other services | 1985 |
| National Estates Partnership Ltd | Hospitality | 2023 |
| Nature's Nest Highland Ltd | Agriculture & fishing | 2024 |
| Neilson Golf Limited | Wholesale & retail | 2024 |
| Ness Island Services Ltd | Manufacturing | 2017 |
| Nevis Brewery Ltd | Manufacturing | 2013 |
| Nimalo Ltd | Real estate | 2023 |
| Nites Consultancy and Services Ltd | Wholesale & retail | 2026 |
| Noiseformer Ltd | Professional & scientific | 2017 |
| Non-Destructive Limited | Professional & scientific | 2019 |
| Norsewest Ltd | Extraterritorial | 2025 |
| North Coast Electrical Services Limited | Professional & scientific | 2019 |
| North Floor Ltd | Construction | 2023 |
| North Star Import Ltd | Wholesale & retail | 2011 |
| Northern Accident Management Ltd. | Administrative & support | 2011 |
| Northern Safety Services Ltd | Public administration | 2025 |
| Northsat Communications Group Limited | Information & communication | 2019 |
| Ocean Pipelay Ltd | Professional & scientific | 2018 |
| Ogilvie Transport Ltd | Wholesale & retail | 2024 |
| Omega Tierney Limited | Other services | 2021 |
| Omrm Limited | Hospitality | 2025 |
| ON High Hills Ltd | Arts & recreation | 2020 |
| One One Two on the Brae Limited | Hospitality | 2016 |
| Orchard Books & Payroll Ltd | Professional & scientific | 2012 |
| Orchard Compliance Ltd | Professional & scientific | 2015 |
| OUR WEE Lads Seafoods Ltd | Agriculture & fishing | 2009 |
| OUT There Campervans Ltd | Administrative & support | 2014 |
| Outdoor First AID Limited | Education | 2011 |
| P&N Scaffolding 123 Ltd | Construction | 2026 |
| PAT Fraser Building Services Ltd | Construction | 2025 |
| Pauker Ltd | Construction | 2025 |
| Penick Engineering Ltd | Manufacturing | 2016 |
| Penmanndt Ltd | Professional & scientific | 2025 |
| Peter Smart Contracting Limited | Agriculture & fishing | 2014 |
| Phoenix Instinct Limited | Manufacturing | 2015 |
| Phone FIX Nairn Ltd | Wholesale & retail | 2025 |
| Piccolo Press Limited | Manufacturing | 2019 |
| Pinnacle Access Ltd | Construction | 2018 |
| Pinnacle Business Solutions Limited | Information & communication | 1995 |
| Pitapan Limited | Hospitality | 2024 |
| Pizza Nairn Ltd. | Hospitality | 2019 |
| Playstart Restaurants Ltd | Hospitality | 2015 |
| POI Retail (Aviemore) Ltd | Wholesale & retail | 2024 |
| Poll-Lochaig Renewables Limited | Energy | 2025 |
| Prestige Whisky Worldwide Ltd | Wholesale & retail | 2023 |
| PT Performance Solutions Ltd | Professional & scientific | 2011 |
| Pure Bakery (Highlands) Ltd | Manufacturing | 2022 |
| Pure Shores Limited | Real estate | 2024 |
| R Murray Fencing Ltd | Agriculture & fishing | 2020 |
| R.Sleigh (Landscapes) Limited | Administrative & support | 1983 |
| Race the Runway Ltd | Arts & recreation | 2023 |
| Rameh Holdings Ltd | Construction | 2025 |
| Rameh Property Ltd | Real estate | 2025 |
| Raymar Marine Limited | Agriculture & fishing | 2016 |
| Red Moon Maintenance Ltd | Construction | 2013 |
| Redburn Property Company (Highland) Limited | Real estate | 2025 |
| Redwalls Investments Limited | Real estate | 1982 |
| Relentless B2B Ltd | Professional & scientific | 2026 |
| Remore Steading Ltd | Hospitality | 2025 |
| Renewable Energy Comm Services Ltd | Other services | 2025 |
| Reowatson Limited | Wholesale & retail | 2015 |
| Retail Solutions Scotland Ltd | Other services | 2017 |
| Revive and Beauty Invernairn Limited | Other services | 2014 |
| RIG MA Role Ltd | Construction | 2023 |
| RIG Maintenance Solutions Ltd | Professional & scientific | 2019 |
| Rigby Marine Ltd | Other services | 2025 |
| Rikki Fraser Limited | Construction | 2015 |
| Rise Safety Ltd | Manufacturing | 2025 |
| River View Partners Limited | Professional & scientific | 2022 |
| Riverford Autos Ltd | Wholesale & retail | 2012 |
| Rodjac Projects Ltd | Professional & scientific | 2020 |
| Roly's Groundworks Ltd | Construction | 2018 |
| Ross Electrical Solutions Scotland Limited | Construction | 2024 |
| Ross Funerals Ltd | Other services | 2012 |
| Ross Mackenzie Electrical Services Ltd | Construction | 2023 |
| Rulo Brothers Ltd | Professional & scientific | 2024 |
| Sally Gunn Art LLP | | 2016 |
| Saltire Contracting Ltd | Professional & scientific | 2023 |
| Saltwind Residential Properties Ltd | Real estate | 2025 |
| Sam's Bar & Grill Limited | Hospitality | 2018 |
| SAY Less Train More Ltd | Other services | 2024 |
| SBM (Kepp) Ltd | Hospitality | 2026 |
| SBM (Nairn) Ltd | Hospitality | 2020 |
| SBM (Shop) Ltd | Wholesale & retail | 2023 |
| SC Electrics Ltd | Construction | 2022 |
| Scotia Information Technology Ltd | Information & communication | 2007 |
| Scott Rope Access Ltd | Construction | 2025 |
| Seabank Support Services Ltd | Professional & scientific | 2021 |
| Seafield Park Transport Limited | Water & waste | 2007 |
| Seaforth Technical Services Ltd | Professional & scientific | 2025 |
| Secret Beach Co Ltd | Hospitality | 2024 |
| SGM Ground Machinery Ltd | Construction | 2026 |
| Shaun Hendry Accountancy Ltd | Professional & scientific | 2011 |
| Shona W Horn Ltd | Administrative & support | 2025 |
| Shuvo (Nairn) Limited | Hospitality | 2017 |
| Siabann Dearg Ltd | Wholesale & retail | 2021 |
| Sibe E&I Engineering Ltd | Professional & scientific | 2025 |
| Sidecrystal Resorts Ltd | Hospitality | 2024 |
| Simple Improvement Ltd | Professional & scientific | 2010 |
| Simpson Reserved Ltd | Extraterritorial | 2025 |