| Brodar Properties Limited | Real estate | 2025 |
| Brooks Fishing Ltd | Agriculture & fishing | 2013 |
| Bruce Buchan Limited | Real estate | 2003 |
| Bruce Coull Fishing Ltd | Agriculture & fishing | 2018 |
| Bruce Smith Ltd | Manufacturing | 2011 |
| Bruce Thain Marine Limited | Other services | 2015 |
| Brucklay Garage Ltd. | Wholesale & retail | 2010 |
| Brucklay Property Management Limited | Administrative & support | 2006 |
| Brunstane Investments Limited | Other services | 2001 |
| Brute Equipment Ltd | Manufacturing | 2024 |
| BSL Battery Storage Ltd | Real estate | 2025 |
| BSM Associates Ltd | Mining & quarrying | 2013 |
| BSM Plumbing & Heating Ltd | Construction | 2022 |
| Bsmartr Ltd | Professional & scientific | 2023 |
| Buchan and Byers Golf Tours Limited | Administrative & support | 2018 |
| Buchan Biogas Ltd | Construction | 2014 |
| Buchan Braes Aesthetics Limited | Health & social care | 2018 |
| Buchan Braes Hotel Limited | Hospitality | 2007 |
| Buchan Community Farm | Health & social care | 2016 |
| Buchan Community Radio C.I.C. | Information & communication | 2011 |
| Buchan Development Initiative Ltd | Hospitality | 2012 |
| Buchan Development Partnership | Other services | 2002 |
| Buchan Funeral Directors Limited | Other services | 2010 |
| Buchan Group Holdings Scotland Ltd | Professional & scientific | 2021 |
| Buchan Guns Ltd. | Manufacturing | 2011 |
| Buchan Homes Limited | Construction | 1983 |
| Buchan Inspection Ltd | Manufacturing | 2025 |
| Buchan Joinery Ltd | Construction | 2008 |
| Buchan Marine Repair Ltd | Professional & scientific | 2024 |
| Buchan Newspapers Limited | Information & communication | 2001 |
| Buchan Offroad Motorcycle Club | Arts & recreation | 2004 |
| Buchan Property Holdings Ltd | Construction | 2006 |
| Buchan Property Ltd | Real estate | 1990 |
| Buchan PUB Co Ltd | Other services | 2020 |
| Buchan Rope Access Ltd. | Administrative & support | 2009 |
| Buchan Wealth Management Ltd | Professional & scientific | 2014 |
| Buchan Woodlands Limited | Agriculture & fishing | 1989 |
| Buchan-Bruce Limited | Agriculture & fishing | 2025 |
| Buchanhaven Pharmacy Limited | Administrative & support | 2005 |
| Budding Rose (PD418) LLP | | 2004 |
| Burnett Fishing Ltd | Agriculture & fishing | 2022 |
| BWE (6) Ltd | Energy | 2015 |
| C & H Horne Limited | Other services | 2015 |
| C & L Supplies (Peterhead) Ltd. | Wholesale & retail | 2003 |
| C & M Mckenzie Ltd. | Other services | 2010 |
| C G M Logistics Limited | Other services | 2014 |
| C J Marine Ltd | Manufacturing | 2015 |
| C J Offshore Ltd | Mining & quarrying | 2022 |
| C K Trawlers Limited | Agriculture & fishing | 2012 |
| C M Fishing Ltd | Agriculture & fishing | 2019 |
| C M Metering Limited | Professional & scientific | 2011 |
| C R C Services Scotland Ltd | Professional & scientific | 2023 |
| C Thain Ames Taping Limited | Other services | 2016 |
| C.W.E. Engineering Ltd | Professional & scientific | 2024 |
| C1 FS Limited | Hospitality | 2021 |
| CA Gibson Building & Groundwork Services Ltd | Construction | 2015 |
| Caba Estates Ltd | Hospitality | 2025 |
| Caba UK Ltd | Hospitality | 2025 |
| Cabin Club Afterschool C.I.C. | Other services | 2025 |
| Cabin Club Outdoor Nursery Ltd | Health & social care | 2026 |
| Caboodle Cleaning Ltd. | Administrative & support | 2002 |
| Cadger Plant Hire Ltd. | Administrative & support | 2006 |
| Cagely Limited | Agriculture & fishing | 2017 |
| Cairn Precision Ltd | Manufacturing | 2025 |
| Cairngall Farms | Agriculture & fishing | 1997 |
| Cairngorm Construction Limited | Construction | 2024 |
| Cairnwest Limited | Real estate | 2004 |
| Caledonia Fishing Limited | Agriculture & fishing | 2026 |
| Caledonian Global Ltd | Wholesale & retail | 2014 |
| Caledonian Wealth Management Ltd | Professional & scientific | 2026 |
| Caley Cold Store (Holdings) Limited | Financial services | 2021 |
| Caley Cold Store Limited | Transport & logistics | 2004 |
| Caley Fisheries (Granton) Limited | Agriculture & fishing | 1961 |
| Caley Fisheries (Partnerships) Limited | Extraterritorial | 1979 |
| Caley Fisheries Limited | Agriculture & fishing | 1936 |
| Caley Investments Limited | Extraterritorial | 1995 |
| Caley Maritime Limited | Agriculture & fishing | 2014 |
| Caley Renewables Limited | Extraterritorial | 2014 |
| Caley Seafoods Limited | Extraterritorial | 2014 |
| Caliber Contracts Ltd | Construction | 2023 |
| Calliam Limited | Other services | 2012 |
| Calm Retreats Scotland Ltd | Real estate | 2021 |
| Cameo Beauty Salon Limited | Other services | 1972 |
| Campbell Media Co Ltd | Information & communication | 2026 |
| Campbells Garage Ltd. | Administrative & support | 2003 |
| Camwind Renewables Ltd | Administrative & support | 2014 |
| Care Scotland Ltd | Health & social care | 2014 |
| Carers Scotland Limited | Health & social care | 2011 |
| Carla Lawrence Ltd | Other services | 2017 |
| Carriages Prams Ltd | Wholesale & retail | 2018 |
| Carriages the Label Ltd | Wholesale & retail | 2024 |
| Cask & Quay Whisky Limited | Wholesale & retail | 2023 |
| Cattanach Consultancy (Aberdeen) Limited | Real estate | 2015 |
| Cauda Property Limited | Real estate | 2020 |
| Cclm Services Ltd | Administrative & support | 2008 |
| CD Fitness & Training Limited | Other services | 2016 |
| Central Taxis (North East) Limited | Transport & logistics | 2011 |
| CG Buswell Ltd | Information & communication | 2020 |
| CG Dental Ltd | Health & social care | 2024 |
| CH Group Services Ltd | Construction | 2018 |