| J & L Corbett Limited | Hospitality | 2022 |
| J & S Properties (Oban) Limited | Real estate | 2014 |
| J a Macdonald Haulage LLP | | 2022 |
| J C Buchanan Roofing Limited | Construction | 2006 |
| J C Electrical Services (Oban) Ltd | Construction | 2018 |
| J Corbett Architecture Limited | Professional & scientific | 2014 |
| J&C Hoey Croft Ltd | Agriculture & fishing | 2022 |
| J. Morrison, Plant Hirer | | 1995 |
| J.A.M Civil Ltd | Construction | 2012 |
| J.A.M Drilling INT Ltd | Construction | 2025 |
| J.A.M Group Holdings Ltd | Construction | 2024 |
| J.M. Boyd and Company (Plumbers) Limited | Construction | 1972 |
| Jacs Hospitality Limited | Hospitality | 2021 |
| James Smith & Co (Connel) Limited | Construction | 2004 |
| Jamie Baillie Shellfish Limited | Agriculture & fishing | 2017 |
| Jamieson Transport Services Ltd | Professional & scientific | 2025 |
| Jane H.B. Interiors Ltd | Professional & scientific | 2018 |
| Jifmar Scotland Limited | Transport & logistics | 2004 |
| Jifmar Subsea Alba Limited | Transport & logistics | 2019 |
| JM Properties & Lettings Ltd | Real estate | 2023 |
| JM Velvet Knife Ltd | Hospitality | 2026 |
| John Maclachlan (Quarries) Limited | Mining & quarrying | 1985 |
| John Stewart Auto Repairs Limited | Wholesale & retail | 2016 |
| John Sweeney Joinery Ltd | Construction | 2008 |
| Johnstone Joinery Ltd | Construction | 2024 |
| Jola Fishing Limited | Agriculture & fishing | 2014 |
| Jolomo Limited | Professional & scientific | 1999 |
| Judy Barber Ltd | Other services | 2024 |
| Junction 25 Properties LLP | | 2011 |
| JZ Gifts Limited | Wholesale & retail | 2022 |
| K & S (Oban) Limited | Hospitality | 2026 |
| K Buchanan Limited | Administrative & support | 2009 |
| Kaaina Limited | Hospitality | 2024 |
| Kdrm Ltd | Hospitality | 2026 |
| Kebabish Mondo & OSM Limited | Wholesale & retail | 2025 |
| Keith Marine Services Limited | Administrative & support | 2011 |
| Kelp Canaveral Limited | Agriculture & fishing | 2023 |
| Kenneth Ferguson Electrical Contractor Limited | Manufacturing | 2011 |
| Kenny Wotherspoon Plumbing & Heating Limited | Construction | 2019 |
| Kerr and James Heating Services Ltd | Construction | 2020 |
| Kerrera Marina & Yacht Services Ltd | Manufacturing | 2021 |
| Kerrera Marine Services Limited | Manufacturing | 2026 |
| Kieran Baillie Electrical Ltd | Construction | 2026 |
| Kilbrandon Trust | Arts & recreation | 1997 |
| Kilbride Trustees Limited | Financial services | 1970 |
| Kilchoan Management Limited | Agriculture & fishing | 2015 |
| Kilmore Consulting Limited | Real estate | 1939 |
| Kmass Marine Limited | Construction | 2019 |
| Knights Offshore Support Ltd | Manufacturing | 2013 |
| Kodi Property Ltd | Real estate | 2024 |
| KRH Design Ltd | Wholesale & retail | 2024 |
| Kuhetur Ltd | Hospitality | 2024 |
| Kupris Technology Solutions Limited | Information & communication | 2025 |
| Lacunae Films Ltd | Information & communication | 2019 |
| Lapvale Limited | Real estate | 1996 |
| Larocca Property Limited | Real estate | 2004 |
| Laszlo's Seafood & Wine Ltd | Hospitality | 2026 |
| Latitude 56 Limited | Information & communication | 2001 |
| LBK Transport Consultants Ltd | Other services | 2013 |
| LCH Lettings Ltd | Real estate | 2023 |
| LCS Engineering (Oban) Limited | Manufacturing | 2025 |
| Ledaig Motors Limited | Wholesale & retail | 2012 |
| Ledaig Vehicle Repairs Limited | Wholesale & retail | 2021 |
| LEE Hunter Joinery Limited | Construction | 2016 |
| Lerags Farm Luxury Glamping Ltd | Hospitality | 2022 |
| Lindon Property (Scotland) Limited | Construction | 2003 |
| Lismore Luminations Limited | Manufacturing | 2022 |
| Lismore Luxury Pods & Hot Tubs Ltd | Hospitality | 2024 |
| Lismore Public Hall | Professional & scientific | 2008 |
| Little Bay Trading Company Ltd | Professional & scientific | 2011 |
| Little Harbour Holidays Ltd | Real estate | 2025 |
| Livingston Holdings (Oban) Limited | Financial services | 2021 |
| LJS Oban Ltd | Wholesale & retail | 2018 |
| Loch AWE Boat Tours Limited | Transport & logistics | 2022 |
| Loch Melfort and Kilninver Company Limited | Other services | 2024 |
| Lochaline Boat Charters LLP | | 2025 |
| Lochaline House Ltd | Hospitality | 2021 |
| Lochnell Estates Ltd. | Manufacturing | 2018 |
| Lomond Shipping Company Ltd (the) | Manufacturing | 1967 |
| Lonan Properties Limited | Construction | 2004 |
| LOOS2U Limited | Administrative & support | 2023 |
| Lorn and Oban Healthy Options Limited | Health & social care | 2010 |
| Lorna Freytag Ltd | Information & communication | 2015 |
| Lorne Freehold Limited | Hospitality | 2015 |
| Lothian Medical Cosmetic Clinic Limited | Administrative & support | 1999 |
| LOU Dunc Golf Limited | Arts & recreation | 2022 |
| Lowergy Limited | Wholesale & retail | 2007 |
| Lucky Oban Limited | Hospitality | 2026 |
| Luing Holdings Limited | Energy | 2020 |
| Lurach Ltd | Hospitality | 2022 |
| Lush Mush Limited | Wholesale & retail | 2024 |
| Lynwood Properties Oban Ltd | Real estate | 2024 |
| LÀN Mara Consultants Ltd | Professional & scientific | 2025 |
| M & R Oban Ltd | Hospitality | 2025 |
| M Anwars Brothers Ltd | Hospitality | 2019 |
| M.M.K Hospitality Ltd | Hospitality | 2026 |
| MAC Millan Construction Limited | Construction | 2015 |
| Maccoll (Appin) Ltd | Construction | 2012 |
| Macdonald and Aitken Limited | Hospitality | 2023 |
| Macdonald Arms Hotel Limited | Hospitality | 2024 |