| 2 Park Lane LLP | | 2020 |
| 3BS Joinery Ltd | Construction | 2020 |
| 60 North Cleaning Ltd | Administrative & support | 2024 |
| 60 North Marine Ltd | Agriculture & fishing | 2023 |
| 60 North Publishing Limited | Information & communication | 2021 |
| 60 North Services Ltd | Other services | 2012 |
| 60N Bond Ltd | Wholesale & retail | 2025 |
| A & D Hunter Farms Ltd | Agriculture & fishing | 2011 |
| A & K Budge LLP | | 2018 |
| A & K Services Shetland Ltd | Other services | 2023 |
| A J White Ltd | Agriculture & fishing | 2013 |
| A Johnson (Shetland) Ltd | Agriculture & fishing | 2018 |
| A&B One Properties Ltd | Real estate | 2022 |
| A1AVIATION Ltd | Transport & logistics | 2008 |
| Aadars UK Ltd | Hospitality | 2023 |
| Aald Harbour BED & Breakfast Ltd | Hospitality | 2015 |
| Aalmerk Ltd | Other services | 2011 |
| Access 2000 (Shetland) Limited | Construction | 2001 |
| Accommodate IT Ltd | Real estate | 2024 |
| Accommodation Shetland Limited | Hospitality | 2022 |
| Adam H Priest Limited | Professional & scientific | 2020 |
| Adamson Bros (Shetland) Limited | Real estate | 1993 |
| Adroitt Ventures Ltd | Professional & scientific | 2025 |
| AG Survey Engineering Services Limited | Professional & scientific | 2015 |
| Agka Property Developments Ltd | Real estate | 2025 |
| Agmatek Engineering Ltd. | Construction | 2005 |
| AGR Trading Ltd | Financial services | 2025 |
| AGS Assistant Solutions Ltd | Professional & scientific | 2025 |
| AIM Shetland Ltd | Other services | 2023 |
| AJC Building Contractors Ltd | Construction | 2019 |
| AJH Scatsta Ltd | Financial services | 2020 |
| AK Plastic Limited | Water & waste | 2024 |
| AL Asset Management (Shetland) Ltd | Professional & scientific | 2017 |
| Alchem Engineering Ltd | Information & communication | 2020 |
| Alex. Fullerton Engineering Limited | Manufacturing | 2004 |
| Alice Theatre Project CIC | Arts & recreation | 2020 |
| Alliance Petroleum 1 Ltd | Professional & scientific | 2025 |
| Allied Taxis Shetland Limited | Transport & logistics | 2010 |
| Allin Solutions Limited | Agriculture & fishing | 2026 |
| ALM Marine Ltd | Manufacturing | 2023 |
| Alma Equestrian Centre Ltd | Education | 2025 |
| Alpha Safety Limited | Professional & scientific | 1984 |
| AM Marketing Limited | Wholesale & retail | 2009 |
| AM Services (Brae) Limited | Water & waste | 2016 |
| Anderson Bros (VOE) Ltd. | Agriculture & fishing | 2003 |
| Andersons Grantfield Limited | Other services | 2007 |
| Ankema Limited | Real estate | 2019 |
| AP Building Contractor Ltd | Construction | 2025 |
| Apple Scotland Limited | Other services | 2024 |
| Aqua Serena Fishing Ltd | Other services | 2021 |
| Aquaconsult Ltd | Agriculture & fishing | 2020 |
| Aquila Waste Management Solutions Limited | Water & waste | 2022 |
| Arctic Security (Shetland) Limited | Administrative & support | 2006 |
| Arthur & Simpson Ltd | Real estate | 2015 |
| Arthur Fabrication Services Ltd | Manufacturing | 2026 |
| Asgarth Estate Ltd | Hospitality | 2025 |
| ASL Scaffolding Ltd | Other services | 2023 |
| Aspire International Consultants Limited | Information & communication | 2019 |
| ATH Fish Services Ltd | Other services | 2021 |
| Auld Manse Ltd | Other services | 2021 |
| Aura Shetland Limited | Financial services | 2014 |
| Auralounge Ltd | Other services | 2025 |
| Aurora Marine Ltd. | Agriculture & fishing | 2011 |
| Aywick Shop Ltd | Wholesale & retail | 2013 |
| B Hughson Ltd | Agriculture & fishing | 2017 |
| B M Williamson Ltd | Agriculture & fishing | 2023 |
| B R Irvine Ltd | Agriculture & fishing | 2015 |
| B R L Engineering Ltd | Agriculture & fishing | 2011 |
| B.H.L Fishing Ltd | Agriculture & fishing | 2026 |
| Balta Light Ltd | Hospitality | 2018 |
| Bambeenies Ltd | Other services | 2015 |
| Baywrasse Enterprises Ltd | Energy | 2018 |
| Beervana Ltd | Other services | 2015 |
| Belmont House Unst Ltd | Hospitality | 2022 |
| Bespoke Motor Classics Limited | Wholesale & retail | 2024 |
| BH Stores Solutions Limited | Administrative & support | 2018 |
| Bigton Bakery LLP | | 2026 |
| Bigton Collective Ltd | Health & social care | 2021 |
| Bisset & White Precast Ltd | Manufacturing | 2025 |
| Bixter Garage Limited | Wholesale & retail | 2009 |
| Black Hill Industrial Estate Limited | Construction | 1980 |
| Blue Door Shetland Ltd | Hospitality | 2018 |
| Blydoit Fish Limited | Wholesale & retail | 2003 |
| BML Property Shetland Limited | Real estate | 2013 |
| Bolts Investments Ltd | Financial services | 2021 |
| Bolts Shetland Limited | Wholesale & retail | 1959 |
| Brace Lets Ltd | Real estate | 2024 |
| Brae Garage (Shetland) Limited | Wholesale & retail | 1997 |
| Brae Stores Limited | Wholesale & retail | 1983 |
| Brandie Joinery Limited | Construction | 2017 |
| Breeze Agri Ltd | Construction | 2015 |
| Bressay Mail Shop Limited | Wholesale & retail | 2022 |
| Bressay Sound Developments Limited | Real estate | 2026 |
| Brian Irvine Engineering Ltd | Other services | 2011 |
| Brother Isle Fishing Company Ltd. | Agriculture & fishing | 2007 |
| BSA Marine Ltd | Agriculture & fishing | 2016 |
| Burgess Garage (Shetland) Unlimited | Wholesale & retail | 2010 |
| Burns Construction Services Ltd | Professional & scientific | 2022 |
| Burravoe Investment Company Ltd | Real estate | 2013 |
| Business Support Solutions (UK) Limited | Information & communication | 2000 |