| Kelly Accounting Limited | Professional & scientific | 2002 |
| Keltie Bridge Garden Centre | | 1999 |
| Kilgraston | | 1998 |
| Killiecrankie Farms | | 1990 |
| Kiltyrie Farm | | 1994 |
| Kindrumpark Farms | | 1996 |
| Kingshouse Travel Limited | Transport & logistics | 2004 |
| Kinloch Rannoch Village Hall Trust | Real estate | 2004 |
| Kinvaid Farms | | 1987 |
| Kippen House Limited | Health & social care | 1999 |
| Kirklands Business Solutions Limited | Information & communication | 2002 |
| Knowehead Farming Company | | 1997 |
| Lamb & Gardiner (Coupar Angus) Limited | Wholesale & retail | 2020 |
| Landcraft (Countlich) Partnership | | 2001 |
| Law Park Properties Limited | Construction | 1933 |
| Lawers Home Farm | | 1991 |
| Lawrie ORR Limited | Professional & scientific | 2007 |
| Legacy Rhim LP | | 1993 |
| Let's Talk Shred Limited | Administrative & support | 2019 |
| Lettoch Farm | | 1986 |
| Linryk Homes Limited | Construction | 2006 |
| Little Findownie and Dullator Farm | | 1988 |
| Lochie Farmers | | 2001 |
| Logierait Bridge Company | Administrative & support | 1994 |
| Logierait Inn Limited | Hospitality | 2004 |
| Logos Centre Limited | Health & social care | 1989 |
| Lunan Bay Limited | Administrative & support | 2021 |
| M J & J Mclaren (Developments) Limited | Real estate | 2004 |
| M.C. Thomson & Company Limited | Extraterritorial | 1901 |
| Macdonald Bros. Ltd. | Manufacturing | 2003 |
| Macfarlane Meat Products Limited | Manufacturing | 1990 |
| Macrae (Upper Cloan) | | 1985 |
| Mains of Errol Farming Partnership | | 1999 |
| Malcolm Anderson and Compnay | | 1990 |
| Maple Leaf Architecture Ltd | Professional & scientific | 2005 |
| Margaret - Mobile Hairstylist Ltd. | Other services | 2003 |
| Margaret Morrison Limited | Manufacturing | 2006 |
| Martin O'Donnell Engineering Ltd. | Construction | 2006 |
| Mcfarland Trading Company Limited | Administrative & support | 2002 |
| Mckerchar & Macnaughton Limited | Real estate | 1959 |
| Mearns Sawmills Limited | Manufacturing | 1942 |
| Messrs D a H Piper | | 1995 |
| Methven Farmers | | 1994 |
| Mfpotatoes Limited | Agriculture & fishing | 1961 |
| Mhor 84 Ltd | Hospitality | 2013 |
| Middle Mause Farms | | 1985 |
| Middleton Farm | | 1991 |
| Miller Hendry (Asset Management) Limited | Financial services | 2007 |
| Millhaugh Farms | | 1987 |
| Millhill Farms Limited | Agriculture & fishing | 1997 |
| Mintaplan Limited | Professional & scientific | 2003 |
| MJ & J Mclaren Farms Limited | Agriculture & fishing | 2003 |
| Mo-Lawn Ltd. | Wholesale & retail | 2002 |
| Moneydie Roger Farm | | 2002 |
| Moonfrog Ltd | Administrative & support | 2020 |
| Moor of Rannoch Game Butchery | | 1988 |
| Mornity Farms | | 1987 |
| Moulin Farms | | 1996 |
| Moulin Kirk Trust | Arts & recreation | 2005 |
| Murrayfield Farm | | 1990 |
| Nether Ballunie Farm | | 2000 |
| Nethermains Farming Partnership | | 2002 |
| Next Home (Scotland) Ltd. | Real estate | 2004 |
| Niall Laurence and Partner | | 1987 |
| Nigel Lowe Consulting Group Ltd. | Information & communication | 2000 |
| Norrie Campbell Contracts Ltd | Construction | 2018 |
| North Tulchan Farms | | 1994 |
| Orchil Architectural Ltd | Professional & scientific | 2021 |
| Osprey Construction Ltd. | Construction | 2000 |
| Over Fingask Farming Partnership | | 1990 |
| Over Fingask Farming Partnership (Partnership NO. 2) | | 2000 |
| P & L Mcarthur | | 1988 |
| PAN Controls Limited | Information & communication | 1985 |
| PER Ardua Hospitality Ltd | Hospitality | 2023 |
| Perthshire Agricultural Society | Professional & scientific | 2004 |
| Perthshire Caravans Limited | Wholesale & retail | 1975 |
| Perthshire Timber Company Limited | Manufacturing | 1993 |
| Peter C Grewar (Potatoes) Limited | Agriculture & fishing | 1977 |
| Pitcastle Estate Management Limited | Real estate | 2003 |
| Pitlochry Highland Games | Arts & recreation | 2004 |
| Queen's Hotel (Helensburgh) Limited | | 1927 |
| R.A.W.G. Kerr Ltd. | Hospitality | 2004 |
| R.F. & M.H.Donaldson Limited | Manufacturing | 1980 |
| R.W. Bell (Electrical) Pitlochry Limited | Construction | 1973 |
| Rait Farming Partnership | | 1986 |
| Recover 4 Limited | Extraterritorial | 2004 |
| Recover 5 Limited | Extraterritorial | 2002 |
| Recover 6 Limited | Extraterritorial | 1997 |
| Richard Lawson (Autoecosse) Limited | Wholesale & retail | 1997 |
| Riverside Care Limited | Health & social care | 1988 |
| RKM Joinery Ltd. | Manufacturing | 2000 |
| ROB ROY Homes (Crieff) Limited | Manufacturing | 1974 |
| Robert Craig | | 1986 |
| Robert J S Doig Limited | Agriculture & fishing | 1979 |
| Robert S. Wilson (Cordon) | Agriculture & fishing | 1954 |
| Roderick Gunkel & Associates Ltd. | Information & communication | 2003 |
| Rodney Neil Financial Services LLP | | 2006 |
| Roger Trading Ltd. | Wholesale & retail | 2004 |
| Rossco Properties Limited | Real estate | 1999 |
| Saltbox &C. Ltd | Real estate | 2025 |