| 23270 Management LP | | 2011 |
| 23FOURTEEN Limited | Administrative & support | 2024 |
| Abiseal Ltd | Agriculture & fishing | 2025 |
| AN Grianan Mussels | | 1988 |
| B.W. and K.J. Martin | | 1993 |
| Balblair Farm | | 1987 |
| Bignall Enterprises Limited | Information & communication | 2022 |
| Caplich Grazings | | 2001 |
| Culag Community Woodland Trust Ltd. | Agriculture & fishing | 1995 |
| Cunningham Brora Limited | Wholesale & retail | 2017 |
| Deva General Partner Limited | Professional & scientific | 2005 |
| Deva Private Equity (NO. 2) LP | | 2006 |
| Deva Private Equity LP | | 2006 |
| Duartbeg Tree Nursery | | 1987 |
| East Sutherland Riding Stables | | 1991 |
| Edward Mackay Contractor Ltd | Construction | 2003 |
| Forsinain Farms | | 1998 |
| G & R Sutherland Ltd. | Construction | 2002 |
| J H M Joinery Limited | Construction | 2003 |
| J.A.C. Hampton Ltd. | Agriculture & fishing | 2003 |
| Just Happy Dogs Limited | Agriculture & fishing | 2014 |
| Keystore More (Brora) Limited | Wholesale & retail | 2019 |
| Lairg Estate LLP | | 2012 |
| Loch Assynt Lodge Estate Limited | Financial services | 2022 |
| Loch Eriboll Oysters Limited | Agriculture & fishing | 1997 |
| Loch Laxford Shellfish Limited | Agriculture & fishing | 1989 |
| Mackay Properties (Durness) Ltd | Hospitality | 2007 |
| Migdale Transport Limited | Agriculture & fishing | 2008 |
| Munro Projects Ltd | Mining & quarrying | 2022 |
| Munros Private Hire Ltd | Transport & logistics | 2021 |
| New Europe Investment Partnership | | 2000 |
| North House Press Ltd | Information & communication | 2025 |
| Sallachy Farm Partnership | | 1995 |
| Savalbeg Farming | | 1987 |
| Scourie Community Development Company Limited | Construction | 2012 |
| Scouriebeag | | 1992 |
| Shortwood Solutions Limited | Professional & scientific | 2017 |
| Sika Country Services Ltd | Administrative & support | 2023 |
| Skibo Limited | Hospitality | 1990 |
| Slethill Farm | | 2000 |
| Stable Studio Ltd | Arts & recreation | 2008 |
| Sutherland Country Homes Limited | Construction | 2005 |
| THE Achmore Partnership | | 2001 |
| THE Carrol Farm Partnership | | 1993 |
| THE Drumrunie Partnership | | 2002 |
| THE Firm of Migdale Mill Farm Partnership | | 1997 |
| THE Tongue Mains Farm Partnership | | 1993 |
| Tongue Garage Company Limited | Wholesale & retail | 2014 |
| Torrish Estates Company Limited | Agriculture & fishing | 1946 |
| Treecraft Woodwork Limited | Manufacturing | 2001 |
| Uppat Farmers | | 2000 |
| Wheatsheaf General Partner (NO 2) Limited | Professional & scientific | 2007 |
| Wheatsheaf General Partner Limited | Professional & scientific | 2007 |
| Wheatsheaf Private Equity LP | | 2008 |
| Zander LEO Limited | Wholesale & retail | 2022 |