| Intentional PS Ltd | Education | 2026 |
| J E C Contracts Ltd | Wholesale & retail | 2018 |
| J.M. Thompson & Company | | 1987 |
| J.W. Davidson & Co. (Crosslee) | | 1991 |
| J.W. Grieve Border GAS Limited | Construction | 2002 |
| James Agent (Investments) Ltd | Real estate | 2025 |
| JCW (Selkirk) Limited | Extraterritorial | 1988 |
| Jcworks Limited | Information & communication | 2011 |
| JGM Services Electricians Ltd | Construction | 2008 |
| JK Dental Aesthetics Ltd | Health & social care | 2022 |
| JKD Associates Ltd | Real estate | 2019 |
| Just Food Services Limited | Hospitality | 2006 |
| JW Dental Care Ltd | Health & social care | 2021 |
| K.M. Leisk Accounting Limited | Professional & scientific | 2009 |
| Kamalesha Dental Limited | Health & social care | 2025 |
| Katie Mckay Ltd | Health & social care | 2024 |
| KDC Electrical Contractors Ltd | Construction | 2022 |
| Keep the Head Ltd | Education | 2024 |
| Kerry Size Limited | Health & social care | 2026 |
| Kilmardinny 77 Limited | Financial services | 2023 |
| KJP Hire Ltd | Arts & recreation | 2022 |
| Kmorth Ltd | Health & social care | 2024 |
| L&L Logging Limited | Extraterritorial | 2014 |
| Ladhope Vale House Storage Limited | Transport & logistics | 2026 |
| Lagan Dental Care Ltd | Health & social care | 2022 |
| Lagrae Battery Storage Limited | Construction | 2023 |
| Lamcg Limited | Health & social care | 2025 |
| Lanark Smile Studios Ltd | Health & social care | 2024 |
| Larmour Ltd | Health & social care | 2008 |
| Lawson Lightfoot Ltd | Professional & scientific | 2022 |
| Leia Swan Ltd | Health & social care | 2025 |
| Leisk Properties Limited | Real estate | 2019 |
| LES Millar Garage Services Limited | Wholesale & retail | 2019 |
| Lewis Mcdougall Dental Ltd | Health & social care | 2022 |
| Loch Ryan Dental Care Ltd | Health & social care | 2022 |
| LRB Works Limited | Professional & scientific | 2025 |
| LRS Dental Ltd | Health & social care | 2025 |
| Lucasevans Limited | Health & social care | 2026 |
| Lucky LIN Ltd | Hospitality | 2019 |
| Luvu Enterprises Ltd | Wholesale & retail | 2018 |
| Luxury Asset Trader Ltd | Wholesale & retail | 2020 |
| LWP Group Limited | Financial services | 2026 |
| M G Smiles Ltd | Health & social care | 2024 |
| M J Hardie Services Ltd | Construction | 2017 |
| M-Brace Orthodontics Ltd | Administrative & support | 2009 |
| M-Power Holdings Ltd | Real estate | 2023 |
| M3 Commercial Ltd | Transport & logistics | 2026 |
| Macau Kitchen Ltd | Hospitality | 2018 |
| Mackinnon Craig Property Ltd | Real estate | 2020 |
| Macleod Dentistry Limited | Health & social care | 2026 |
| Macro Smile Ltd | Health & social care | 2020 |
| Magic Sports Limited | Health & social care | 2021 |
| Maison Pearl Ltd | Real estate | 2025 |
| Marine Instruments Ltd | Other services | 2021 |
| Marsh Riddell Limited | Professional & scientific | 2015 |
| Mary Rutherford Ltd | Health & social care | 2024 |
| Matinley Farms Ltd | Agriculture & fishing | 2003 |
| Matt Dash Dentist Ltd | Health & social care | 2022 |
| Mcaleavey Ltd | Health & social care | 2025 |
| Mckenzie Design Ltd. | Information & communication | 2011 |
| MDS Group Operations Limited | Financial services | 2023 |
| Medmac Investments Limited | Construction | 1975 |
| Meum Estate Limited | Real estate | 2020 |
| Michelle Fleming Ltd | Health & social care | 2025 |
| Middletweed Limited | Agriculture & fishing | 1980 |
| Midgehope Farm | | 1984 |
| Milrighall Farms | | 1979 |
| Mind the Mind Ltd | Health & social care | 2021 |
| Monro Medical & Dental Ltd | Health & social care | 2023 |
| Moody Enterprises Scotland Limited | Hospitality | 2008 |
| Moonkazi Limited | Health & social care | 2023 |
| Musselburgh Dental Care Ltd | Health & social care | 2022 |
| My Brix Ltd | Information & communication | 2025 |
| Neil Campbell Consultants Limited | Public administration | 2025 |
| Neil Campbell Haulage Ltd | Transport & logistics | 2024 |
| Nessie West Lothian Ltd | Wholesale & retail | 2022 |
| Network Technology Services Ltd | Information & communication | 2016 |
| Neuroequity CIC | Administrative & support | 2025 |
| Newington Dental Care Ltd | Health & social care | 2024 |
| Next Tuesday Investments Group Ltd | Real estate | 2024 |
| Nikmit Limited | Health & social care | 2013 |
| Niven & Purves Ltd | Wholesale & retail | 2016 |
| NOT Just Dentistry Ltd | Health & social care | 2024 |
| Notesale Limited | Information & communication | 2011 |
| NS24 Limited | Professional & scientific | 2015 |
| Odental Ltd | Health & social care | 2017 |
| Office Specialties Limited | Wholesale & retail | 2003 |
| Own Time Watches Ltd | Wholesale & retail | 2022 |
| P.Sandu Ltd | Wholesale & retail | 2018 |
| Panton Mcleod Limited | Water & waste | 1994 |
| Paraworks Limited | Administrative & support | 2015 |
| Parkhouse Pheasantries LLP | | 2015 |
| Pavot Ltd | Health & social care | 2025 |
| Peach Clean Borders Ltd | Administrative & support | 2022 |
| Peach Partners Ltd | Professional & scientific | 2022 |
| Peer-Group International Ltd. | Mining & quarrying | 2002 |
| Peninsula Smile Clinic Ltd | Health & social care | 2025 |
| Perrell Jones Limited | Health & social care | 2022 |
| Pete Laing Trail Design Limited | Arts & recreation | 2013 |
| Peter Forrest Joinery Limited | Construction | 2021 |