| Hillswick Shop Ltd | Wholesale & retail | 2009 |
| Hillswick Wildlife Sanctuary Trust | Other services | 1999 |
| Hjaltland Trading Limited | Construction | 2003 |
| Hllm Build Services Ltd | Construction | 2025 |
| Holmsound Holidays Ltd | Hospitality | 2016 |
| Hoose FAE Hoose Ltd | Real estate | 2025 |
| Horizon Health Solutions Ltd | Health & social care | 2026 |
| Hughes Heating Services (Shetland) Ltd | Construction | 2018 |
| Hunter & Morrisons Limited | Construction | 2013 |
| Hunter Shellfish Ltd. | Agriculture & fishing | 2004 |
| Hyimpulse UK Ltd | Transport & logistics | 2020 |
| I&A Groundworks Ltd | Administrative & support | 2026 |
| IAN Henderson Joinery Ltd | Construction | 2022 |
| Icare Shetland Ltd | Health & social care | 2002 |
| IF & CA Nicolson Limited | Agriculture & fishing | 1996 |
| Iflooring Shetland Ltd | Construction | 2022 |
| IGS Services (Whalsay) Limited | Agriculture & fishing | 2019 |
| Inbu Beauty Ltd | Other services | 2023 |
| Independent Shetland Finance Ltd | Financial services | 2015 |
| Inkster Logistics Ltd | Other services | 2017 |
| Intercea Ltd | Administrative & support | 2020 |
| Inverugie Blue Leader Ltd. | Agriculture & fishing | 2008 |
| Island Adventure Limited | Extraterritorial | 2008 |
| Island Custom Music Ltd | Information & communication | 2022 |
| Island Fish (Shetland) Ltd | Manufacturing | 2018 |
| Island Journey Services Ltd | Transport & logistics | 2026 |
| Island Larder Ltd | Manufacturing | 2014 |
| Island Marine Systems Limited | Agriculture & fishing | 2003 |
| Island Trails Ltd | Extraterritorial | 2012 |
| Isometric Engineering Limited | Manufacturing | 1997 |
| J & a Sinclair Ltd. | Agriculture & fishing | 2005 |
| J & E Fishing Ltd | Administrative & support | 2021 |
| J & G (Shetland) Limited | Hospitality | 2013 |
| J & K Johnson Limited | Administrative & support | 2018 |
| J E Smith Electrical Ltd | Manufacturing | 2024 |
| J G I Ltd | Agriculture & fishing | 2018 |
| J Gray Engineering Limited | Wholesale & retail | 2023 |
| J J Stewart Land & Sea Services Ltd | Agriculture & fishing | 2014 |
| J Johnson Fishing Ltd | Agriculture & fishing | 2014 |
| J Knox Construction Ltd | Construction | 2024 |
| J Nisbet Joinery Ltd | Other services | 2025 |
| J P Farmer Electrical Services Ltd | Construction | 2024 |
| J P Reid 75 Limited | Agriculture & fishing | 2014 |
| J R HAY Ltd | Construction | 2018 |
| J. G. RAE Trading Limited | Wholesale & retail | 2021 |
| J. R. White & Co. | Hospitality | 2001 |
| J.A. Macbeath Engineering Limited | Professional & scientific | 2012 |
| J.G. RAE Limited | Manufacturing | 1972 |
| J.W.J. (Whalsay) Limited | Wholesale & retail | 1974 |
| Jack Engineering Services Ltd | Professional & scientific | 2021 |
| Jalves Renewables Ltd | Real estate | 2019 |
| James I Wood Ltd | Other services | 2015 |
| Jamieson and Smith (Shetland Wool Brokers) Limited | Wholesale & retail | 1951 |
| Jamieson Fishing Co Ltd | Agriculture & fishing | 2011 |
| Jamieson's Spinning (Shetland) Limited | Manufacturing | 1983 |
| Jamiesons (Belmont) Limited | Agriculture & fishing | 2013 |
| Jarmson Holdings Ltd | Real estate | 2024 |
| JAX 88 Limited | Hospitality | 2022 |
| JC Services (Shetland) Ltd | Other services | 2014 |
| Jc&Md Property Partners Ltd | Hospitality | 2024 |
| JDC Shetland Ltd | Manufacturing | 2018 |
| JDC Shetland Plant Limited | Administrative & support | 2025 |
| JDF Electrical (Shetland) Ltd | Construction | 2025 |
| Jeeva Medics Limited | Health & social care | 2025 |
| JGR Marine Ltd | Professional & scientific | 2024 |
| JHW Services Ltd | Administrative & support | 2022 |
| Jim's Garage(Shetland) Limited | Wholesale & retail | 1983 |
| JIN FU Shetland Limited | Hospitality | 2022 |
| JLJ Marine Ltd | Agriculture & fishing | 2021 |
| JLP Internet Ltd | Information & communication | 2017 |
| Joew-Renewables Ltd | Information & communication | 2025 |
| John Abernethy Builders Ltd | Other services | 2015 |
| John Leask Consulting Ltd | Professional & scientific | 2014 |
| John Odie Services Ltd | Other services | 2021 |
| John Tulloch (Shetland Products) Limited | Wholesale & retail | 1948 |
| Johnson & Wood Ltd | Manufacturing | 2013 |
| Johnson Capital Limited | Financial services | 2022 |
| Johnson Marine Scotland Limited | Agriculture & fishing | 2015 |
| Johnston Materials Ltd | Wholesale & retail | 2013 |
| Johnstons Sales & Services Limited | Administrative & support | 2006 |
| JR Manson (Shetland) Ltd | Other services | 2015 |
| Jrgw Comms Ltd | Information & communication | 2018 |
| JRR Fishing Ltd | Agriculture & fishing | 2012 |
| June Woodward (Technical Translations) Limited | Professional & scientific | 2005 |
| K and K Transport(Shetland) Ltd | Transport & logistics | 2022 |
| Kebister Agricultural Limited | Agriculture & fishing | 1994 |
| Keldabister Farming Partnership | | 2000 |
| Kerry Roberts Associates Ltd | Professional & scientific | 2021 |
| Kevin Adamson Building Contractor Ltd | Construction | 2017 |
| Kevin Sutherland Construction Limited | Construction | 2003 |
| KGN (Shetland) Limited | Other services | 2012 |
| KHR Services Limited | Professional & scientific | 2017 |
| KIM Witten Coaching and Consulting Ltd | Other services | 2021 |
| KJC Fishing & Marine Ltd | Agriculture & fishing | 2016 |
| Kohima Properties Limited | Real estate | 2025 |
| Koselig Properties Ltd | Real estate | 2023 |
| Kraken Fishing Company Ltd | Agriculture & fishing | 2022 |
| Kristina Smith Ltd | Administrative & support | 2022 |
| KTR Marine Services Ltd | Other services | 2023 |
| Kulizhka Services Ltd | Wholesale & retail | 2023 |