| Jmcpipeline Ltd | Construction | 2025 |
| JMM Quality Consultancy Ltd | Administrative & support | 2011 |
| JO Jingles Peterhead Limited | Other services | 2012 |
| John Buchan Limited | Construction | 2008 |
| John Morgan Joinery Ltd | Construction | 2013 |
| John O.V. Ltd. | Agriculture & fishing | 2004 |
| John Petrie Pallets Ltd | Wholesale & retail | 2011 |
| John Strachan Fishing Services Ltd | Agriculture & fishing | 2015 |
| Joinerforce Construction Ltd. | Construction | 1995 |
| Jonele Fishing Ltd. | Agriculture & fishing | 2007 |
| Joy Quality Consultants Ltd. | Professional & scientific | 2008 |
| JS Electrical & Renewable Services Ltd | Construction | 2024 |
| JSM Fishing Ltd | Agriculture & fishing | 2017 |
| Juls&Bria Ltd | Construction | 2024 |
| Junayet Tishan Catering Limited | Hospitality | 2021 |
| JW Fishing Company Ltd | Agriculture & fishing | 2017 |
| JWE Homes Ltd | Construction | 2022 |
| Jwfb Limited | Agriculture & fishing | 2006 |
| K C Fishing Ltd | Agriculture & fishing | 2011 |
| K R Fishing Ltd | Agriculture & fishing | 2025 |
| Kaizen Geomatics Ltd | Professional & scientific | 2024 |
| Kasa Jannetta Limited | Other services | 2016 |
| KBC (Peterhead) Ltd | Hospitality | 2012 |
| KBM Inspection Services Ltd | Mining & quarrying | 2014 |
| KBP (Scotland) Ltd | Construction | 2013 |
| KCT Catering Ltd | Hospitality | 2019 |
| Keddie Limited | Administrative & support | 2013 |
| Keith's Blinds Limited | Construction | 2015 |
| Keithinch Fishing Limited | Agriculture & fishing | 2024 |
| KEN Cassells Limited | Wholesale & retail | 1982 |
| Kenneth Smith Limited | Agriculture & fishing | 1959 |
| Kenny Inspection Services Ltd | Professional & scientific | 2023 |
| Kevin O'Brien Architects Limited | Professional & scientific | 2013 |
| Kevin Oliphant Limited | Professional & scientific | 2023 |
| Kevin Thain Limited | Professional & scientific | 2009 |
| Keycraft Ltd | Wholesale & retail | 2013 |
| Kidner Engineering Ltd | Manufacturing | 2019 |
| Kilted Coffee Ltd | Hospitality | 2018 |
| Kingdom Property Maintenance Limited | Construction | 2022 |
| Kinhan Properties Limited | Real estate | 2011 |
| Kininmonth Cabs Ltd | Transport & logistics | 2019 |
| Kininmonth Livestock Ltd | Agriculture & fishing | 2022 |
| Kirkman Equestrian Limited | Agriculture & fishing | 2025 |
| Kirkmyres Engineering Limited | Manufacturing | 2016 |
| Kirktown Homes Ltd | Construction | 2021 |
| Kith & Kinloch Ltd | Wholesale & retail | 2025 |
| KJS (Property Scotland) Ltd | Real estate | 2024 |
| KJS (Scotland) Ltd | Professional & scientific | 2020 |
| Kkalas Ltd | Hospitality | 2025 |
| KMACSPORTS2026 Ltd | Wholesale & retail | 2026 |
| KME Solutions Ltd | Professional & scientific | 2023 |
| Knaven Limited | Administrative & support | 2009 |
| KPC Innovations Ltd | Construction | 2026 |
| KTR Welding Ltd | Manufacturing | 2023 |
| Kudos Fishing LLP | | 2008 |
| Kuller Fishing Company Limited | Financial services | 2021 |
| KWL Steel Fabrications Limited | Manufacturing | 2017 |
| Kylaiden Fishing Ltd | Agriculture & fishing | 2023 |
| Kyle Richard Joinery Ltd | Construction | 2026 |
| L & M Autos Limited | Wholesale & retail | 2011 |
| L and I Grubb Limited | Transport & logistics | 2014 |
| L C Property Rentals Limited | Real estate | 2026 |
| L G C Homes Limited | Construction | 2021 |
| L P Engineering Limited | Professional & scientific | 2007 |
| Laharna Marine Services Ltd | Professional & scientific | 2004 |
| Lamasafety Ltd | Mining & quarrying | 2019 |
| Landhead Limited | Administrative & support | 2007 |
| Laser & Sculpt by Gaby Limited | Other services | 2025 |
| Laurian Flooring Ltd. | Construction | 2010 |
| Lawrence Logistics Limited | Other services | 2013 |
| Lawson's Seafood Ltd | Administrative & support | 2014 |
| LB Flooring Ltd | Other services | 2016 |
| Le-Mack (Oilfield Rentals) Limited | Other services | 1995 |
| Leanne Fishing LLP | | 2026 |
| Legnum Engineering Ltd. | Other services | 2006 |
| Leighton Mutch Joinery Ltd | Construction | 2014 |
| Lettuce EAT Healthy Catering Ltd | Hospitality | 2024 |
| Lfdr Services Ltd | Extraterritorial | 2020 |
| Liferoute CIC | Education | 2022 |
| Lighthouse Fishing Company Limited | Agriculture & fishing | 2021 |
| Lignopac Ltd | Administrative & support | 2025 |
| Lily Island Films Limited | Information & communication | 2009 |
| Linksland Media Limited | Administrative & support | 2024 |
| Linquenda Limited | Administrative & support | 2005 |
| LIZ Buchan Limited | Other services | 2012 |
| LJM Engineering Services Ltd | Professional & scientific | 2024 |
| LMD Developments Ltd | Real estate | 2021 |
| LMD Property Management Ltd | Real estate | 2025 |
| Logia Properties Limited | Real estate | 2025 |
| London Baby Ltd | Wholesale & retail | 2025 |
| Longate Leasing Limited | Real estate | 2017 |
| Longside Driving School Limited | Other services | 2010 |
| Longside Logistics Limited | Transport & logistics | 2018 |
| Losprog Limited | Information & communication | 2017 |
| Loverose Properties Limited | Real estate | 2024 |
| LOW Brothers Ltd | Agriculture & fishing | 2019 |
| LPF Taxis Limited | Transport & logistics | 2025 |
| Lucifers Grafix Ltd | Professional & scientific | 2026 |
| Lunar Fishing Company Limited | Agriculture & fishing | 1981 |
| Lunar FPR Limited | Other services | 2021 |