| Jenkins & Bratt | | 1981 |
| JGM Electrical Ltd | Construction | 2023 |
| JH Shellfish Ltd | Agriculture & fishing | 2025 |
| JK Orkney | Wholesale & retail | 2011 |
| John Hourie & Co | | 1996 |
| John Hourie & Co | | 2002 |
| John M.F. Groat & Sons Limited | Wholesale & retail | 1978 |
| Jsih Engineering Limited | Manufacturing | 2025 |
| Karl D Flett Ltd | Construction | 2003 |
| KB Marine (Orkney) Limited | Administrative & support | 2002 |
| Kerr Carpentry Limited | Manufacturing | 2017 |
| KM Property Lets Ltd | Real estate | 2026 |
| KML (Scotland) Limited | Extraterritorial | 2013 |
| Kraken Diving Limited | Administrative & support | 2025 |
| L & L Fraser Ltd | Information & communication | 2022 |
| Laga Farms Limited | Agriculture & fishing | 2002 |
| Leftshore Limited | Information & communication | 2025 |
| Leigh’S Taste of Orkney Ltd | Extraterritorial | 2021 |
| Liefde Homes Limited | Households | 2025 |
| Linnabreck Developments (Scotland) Limited | Construction | 2000 |
| Ludenhill Investments Ltd | Real estate | 2020 |
| Lyking Farm | | 1998 |
| M & R Cursiter Limited | Agriculture & fishing | 2003 |
| M a Davidson & Co | | 1998 |
| M B Stout Limited | Hospitality | 2005 |
| M&J Norquay Holdings Ltd | Agriculture & fishing | 2026 |
| Maesquoy Farms Limited | Agriculture & fishing | 2008 |
| Mainland Mechanical Services Ltd | Professional & scientific | 2025 |
| Mar's Bites Ltd | Hospitality | 2024 |
| Mcgregor Transport & Strategy Solutions Ltd | Transport & logistics | 2013 |
| Mclennan Holdings Limited | Financial services | 2024 |
| Mclennan Properties Limited | Construction | 2007 |
| Mistra Limited | Wholesale & retail | 2021 |
| MLM Agri Services Limited | Wholesale & retail | 2007 |
| Move Orkney CIC | Other services | 2022 |
| Multicat Crew Ltd. | Other services | 2012 |
| Murray Arms Hotel (Orkney) Ltd | Hospitality | 2025 |
| Navn Ltd | Manufacturing | 2018 |
| Nether House and Powdykes Farms | | 2003 |
| Nettel Group Limited | Real estate | 2020 |
| New Venture Charters Ltd | Transport & logistics | 2024 |
| Newhouse Renewables Ltd | Real estate | 2020 |
| Norrian Ltd. | Real estate | 2011 |
| Norsenet Ltd | Information & communication | 2019 |
| Nort Wind Enterprises Limited | Hospitality | 2019 |
| Northbound Digital Marketing Ltd | Information & communication | 2026 |
| Northerly Marine Services Ltd | Transport & logistics | 2017 |
| Northern Developments (Orkney) Limited | Hospitality | 2005 |
| Northern Lights Motorhome Hire Ltd | Hospitality | 2024 |
| Northern Lights Nursery Ltd | Health & social care | 2025 |
| ON Point Offshore Ltd | Transport & logistics | 2025 |
| Orbital Shareholding Ltd | Transport & logistics | 2011 |
| Orca Ventures Ltd | Administrative & support | 2021 |
| Orcades Medical Limited | Professional & scientific | 2017 |
| Orcadia | Professional & scientific | 2004 |
| Orkney Academy Ltd | Arts & recreation | 2024 |
| Orkney Agricultural Society | Agriculture & fishing | 2004 |
| Orkney Art Club Ltd | Arts & recreation | 2022 |
| Orkney Cloth Limited | Manufacturing | 2021 |
| Orkney Dance & Fitness Ltd | Health & social care | 2022 |
| Orkney Farms Limited | Agriculture & fishing | 2020 |
| Orkney Ferries Limited | Transport & logistics | 1961 |
| Orkney Financial and Property Centre Ltd. | Real estate | 2007 |
| Orkney Football Academy CIC | Education | 2017 |
| Orkney Fossil & Vintage Centre | Arts & recreation | 2000 |
| Orkney GEO Tours Ltd | Administrative & support | 2019 |
| Orkney Green Ltd | Agriculture & fishing | 2022 |
| Orkney Housing Enterprises C.I.C. | Other services | 2012 |
| Orkney Island Tours Limited | Administrative & support | 2019 |
| Orkney Jewellery Design Limited | Professional & scientific | 2007 |
| Orkney Limited | Wholesale & retail | 2005 |
| Orkney Motoring School Limited | Education | 2024 |
| Orkney Nautical LLP | | 2025 |
| Orkney Remote Cottages Ltd | Hospitality | 2025 |
| Orkney Renewable Energy Limited | Energy | 2002 |
| Orkney Restorations Ltd | Construction | 2024 |
| Orkney Retreats Ltd | Hospitality | 2024 |
| Orkney Seafood Ltd | Wholesale & retail | 2018 |
| Orkney Shellfish Limited | Agriculture & fishing | 1992 |
| Orkney Street Food Ltd | Hospitality | 2020 |
| Orkney Tool Centre Ltd | Wholesale & retail | 2018 |
| Orkney Trout Limited | Manufacturing | 2014 |
| Orkney West Mainland Agricultural Society | Other services | 2005 |
| Orkney Wind Power Ltd. | Construction | 2002 |
| Ossquoy Limited | Agriculture & fishing | 2005 |
| Otherhand Ltd | Professional & scientific | 2012 |
| Papa Westray Building Preservation Trust | Administrative & support | 2005 |
| Pierowall Bay Ltd. | Agriculture & fishing | 2005 |
| Pierowall Fish Limited | Manufacturing | 2008 |
| Pinned Solutions Limited | Construction | 2023 |
| Play Therapy Scotland Limited | Other services | 2016 |
| Pomona Prefect Ltd | Agriculture & fishing | 2020 |
| Practest Ltd | Information & communication | 2024 |
| PRM Energy Orkney Ltd | Manufacturing | 2011 |
| Purnell Consulting Ltd | Information & communication | 2021 |
| R & M Jenkins Limited | Administrative & support | 2005 |
| R & S Rendall Property Limited | Hospitality | 2003 |
| R G Builder Ltd | Construction | 2024 |
| R. Tulloch Electrical Ltd | Manufacturing | 2022 |
| R.G. Bain Limited | Agriculture & fishing | 1957 |