| Sinclair Breweries Limited | Manufacturing | 2006 |
| Sinclair Leisure Limited | Hospitality | 1988 |
| SJ ENG Services Ltd | Professional & scientific | 2025 |
| Skopun Limited | Real estate | 2025 |
| Sky Delights Ltd | Wholesale & retail | 2025 |
| Slackbuie Consultancy Ltd | Information & communication | 2020 |
| Sleigh Landscapes Limited | Administrative & support | 2024 |
| Smart Business Support (Scotland) Limited | Professional & scientific | 2021 |
| Software Quality Services Ltd. | Administrative & support | 2005 |
| Spartan Ives Utilities Ltd | Other services | 2025 |
| Speyside Builders Ltd | Construction | 2024 |
| Spice R and T Ltd | Hospitality | 2023 |
| Spink Architectural Design Ltd | Construction | 2019 |
| Stackpole Trading Limited | Real estate | 2024 |
| Strike Fishing Hardware & Supplies Ltd | Wholesale & retail | 2024 |
| Studio 70 North Limited | Arts & recreation | 2026 |
| Subaqueous Ltd | Other services | 2019 |
| Surma (Inverness) Ltd | Hospitality | 2016 |
| Surveymodeler Limited | Professional & scientific | 2016 |
| Svettstuga Saunas Ltd | Other services | 2025 |
| Swallowfield Forestry Ltd | Agriculture & fishing | 2024 |
| Synapse Electronics Ltd | Professional & scientific | 2022 |
| T T Motorcycles (Nairn) Limited | Professional & scientific | 1984 |
| T.Nessa Ltd | Hospitality | 2012 |
| Tamarine (Highland) Ltd | Other services | 2013 |
| Tarlair Fishing Company Limited | Agriculture & fishing | 1988 |
| Task in Hand Limited | Wholesale & retail | 2025 |
| Tattoo Centre (Forres) Ltd | Other services | 2018 |
| Tattoo Centre (INV) Ltd | Other services | 2017 |
| Tattoo Centre (Moray) Ltd | Other services | 2017 |
| Taxi 24/7 Ltd | Other services | 2009 |
| Taychreggan Hotel Limited | Hospitality | 1999 |
| Taylor Watson Financial Management Limited | Financial services | 2011 |
| Tcleisure Limited | Hospitality | 2019 |
| Tcottage Limited | Hospitality | 2026 |
| Teallach Restaurants Limited | Hospitality | 2022 |
| Tees View Consulting Ltd | Professional & scientific | 2024 |
| Tempus Consultants Ltd | Real estate | 2018 |
| Thai Cottage 77 Limited | Hospitality | 2023 |
| Thai Inverness Limited | Hospitality | 2018 |
| Thai Wellness Ltd | Other services | 2026 |
| Thainess Ltd | Manufacturing | 2025 |
| THE Braeside Partnership | | 1989 |
| THE Burnside Partnership | | 1990 |
| THE Coaching Shift Ltd | Professional & scientific | 2025 |
| THE Equine Bakery Ltd | Manufacturing | 2026 |
| THE Highland Weigh Ltd | Wholesale & retail | 2022 |
| THE Holmes Collective Limited | Households | 2021 |
| THE Nairnshire Telegraph Limited | Information & communication | 1987 |
| THE Playground Inc. Limited | Other services | 2024 |
| THE Seafood Cave and Grill Ltd | Hospitality | 2021 |
| THE Seafood Restaurant & Grill Ltd | Hospitality | 2018 |
| THE Sun Lounge (Highland) Ltd | Other services | 2025 |
| THE Yoga MAT Ltd | Hospitality | 2024 |
| Thistle Production Limited | Information & communication | 2004 |
| Thomson & Lumsden (Assessors) Limited | Arts & recreation | 1952 |
| Tipsy Unicorn Sweets Ltd | Manufacturing | 2017 |
| TOE 2 TOE Dance Limited | Arts & recreation | 2024 |
| Tomintoul Venison Ltd | Hospitality | 2007 |
| Touring Scotland Matters Ltd | Administrative & support | 2022 |
| Turnbull Design Engineering Ltd | Professional & scientific | 2018 |
| TWENTY20 Holidays Ltd | Hospitality | 2020 |
| Tyronney Plumbing and Heating Limited | Construction | 2017 |
| Unphased Array Ltd | Professional & scientific | 2015 |
| Upper Dalmore Kitchen Ltd | Manufacturing | 2025 |
| V33 Critical Comms Ltd | Information & communication | 2024 |
| Vape Local 2025 Limited | Wholesale & retail | 2025 |
| Verturo Ltd | Other services | 2017 |
| Vinyl 2 Vintage Ltd | Wholesale & retail | 2021 |
| W. & A.B. Richardson Limited | Real estate | 1943 |
| Walson Inspection Limited | Professional & scientific | 2022 |
| Watermill Foundation Limited | Arts & recreation | 2007 |
| Watt a Vape Limited | Wholesale & retail | 2025 |
| Wayne Mackintosh Joinery Ltd | Construction | 2024 |
| West END Concept Ltd | Construction | 2017 |
| Wester Delnies Farms | | 1992 |
| Westerlea Hotel Ltd | Hospitality | 2016 |
| Widdows&Brown Ltd | Construction | 2026 |
| Wildday Advertising Ltd | Professional & scientific | 2023 |
| Wildday Limited | Wholesale & retail | 2000 |
| Willowvale Rentals Limited | Hospitality | 2017 |
| Windsor House Dental Practice Limited | Health & social care | 2014 |
| WLX Access Services Ltd | Professional & scientific | 2018 |
| WM Elec Services Ltd | Construction | 2025 |
| Wood Arch Electrical Ltd | Construction | 2022 |
| Wright Const. Services Ltd | Construction | 2026 |
| Yummy TAN Limited | Hospitality | 2024 |
| ZEM Height Services Limited | Professional & scientific | 2021 |