| CCS Estates Limited | Extraterritorial | 2011 |
| Cheeky Auctions Tain Ltd | Administrative & support | 2024 |
| Cheeky Highlander Ltd | Wholesale & retail | 2020 |
| Cheltenham Publications Ltd | Information & communication | 2007 |
| Chester Henry Ltd. | Professional & scientific | 2012 |
| Chisholm Sporting Ltd | Agriculture & fishing | 2018 |
| Choice Outlet Limited | Wholesale & retail | 2025 |
| Christian Community Action Support Team Highland | Health & social care | 2009 |
| Christian Focus Publications Limited | Information & communication | 1976 |
| Clark Construction (Tain) Ltd | Construction | 2015 |
| Clark Development Highland Ltd | Construction | 2019 |
| Claymore Inspection & Consultancy Ltd | Professional & scientific | 2019 |
| Clemmies Ltd | Administrative & support | 2015 |
| Cloverleaf Contractors Ltd | Administrative & support | 2021 |
| CM Weldtech Ltd | Manufacturing | 2025 |
| Cnsw Ltd | Hospitality | 2026 |
| Condita Ltd | Hospitality | 2017 |
| CR Contractors (Tain) Limited | Construction | 2018 |
| Craig Joinery Ltd | Construction | 2016 |
| Craig Mcewan Ltd | Administrative & support | 2016 |
| CRI Access Ltd | Administrative & support | 2021 |
| CRI Haulage Ltd | Transport & logistics | 2024 |
| CRI Total Access Ltd | Administrative & support | 2023 |
| CRM Health, Safety & Environment Ltd | Professional & scientific | 2018 |
| Cromarty Mussels Limited | Agriculture & fishing | 2007 |
| Crosscut Forestry Ltd | Administrative & support | 2013 |
| Crown Highland Ltd | Real estate | 2023 |
| Croy Properties Ltd | Real estate | 2025 |
| Cruise Highlands Limited | Transport & logistics | 2003 |
| Cullisse Farms Ltd | Agriculture & fishing | 2022 |
| Cullisse Ltd. | Agriculture & fishing | 2005 |
| D & a Carruthers Limited | Wholesale & retail | 2006 |
| D & a Wemyss Ltd | Agriculture & fishing | 2024 |
| D & I Rutherford (Holdings) Limited | Extraterritorial | 2005 |
| D & I Rutherford Limited | Mining & quarrying | 2005 |
| D - MAC Builders (Alness) Ltd. | Construction | 2006 |
| D C Plant Training Ltd | Education | 2022 |
| D Macaskill Services Ltd | Construction | 2026 |
| D Mackay Fishing Ltd | Agriculture & fishing | 2020 |
| D Q Plumbing & Heating Services Ltd. | Construction | 2003 |
| D Smith Painting and Decorating Ltd | Construction | 2022 |
| D-Mac Mechanical Services Ltd | Administrative & support | 2014 |
| D-R-Civils Ltd | Construction | 2023 |
| D.G. Sellar Ltd. | Administrative & support | 2002 |
| D.P. Macgillivray (Calrossie) | Agriculture & fishing | 1959 |
| Dale Urquhart Carpentry & Joinery Ltd | Construction | 2021 |
| DAN Macgruer Electrical Ltd | Construction | 2013 |
| Dara Jagga UK Limited | Wholesale & retail | 2022 |
| Dargie Technical Services Ltd. | Administrative & support | 2005 |
| Darmark Home Construction Ltd | Construction | 2022 |
| David Anderson Electrical Ltd. | Administrative & support | 2010 |
| Davie's Dumps Limited | Water & waste | 2021 |
| Dbrm Contracting Ltd | Administrative & support | 1992 |
| DD Mackay Contracting Ltd | Manufacturing | 2021 |
| Dean Allan Photography Ltd | Professional & scientific | 2024 |
| Deanburn Limited | Professional & scientific | 2010 |
| Deer & FOX Ltd | Agriculture & fishing | 2014 |
| Deltamuir Technical Ltd | Professional & scientific | 2024 |
| Design & Survey Ltd | Professional & scientific | 2024 |
| Digital Access Network CIC | Education | 2026 |
| Director Payroll Limited | Professional & scientific | 2022 |
| Discount Carpets Highland Ltd | Wholesale & retail | 2019 |
| DJM Painting & Decorating Limited | Construction | 2022 |
| Donald Morrison Joinery Ltd | Construction | 2020 |
| Donald Morrison Marine Services Ltd | Agriculture & fishing | 2022 |
| Dornoch Laundry Company Ltd | Administrative & support | 2024 |
| Dornoch Patisserie & Cafe Ltd. | Hospitality | 2005 |
| Dornoch Tool Hire Ltd. | Administrative & support | 2010 |
| Douglas M Sinclair Painter & Decorator Ltd | Administrative & support | 2014 |
| Dreamropeaccess Ltd | Manufacturing | 2024 |
| Dubh Ltd | Professional & scientific | 2021 |
| Dun-Aliscaig Estate Management Limited | Construction | 1997 |
| Duncan Black Limited | Administrative & support | 2015 |
| Duncan Mackenzie (Gairloch) Limited | Agriculture & fishing | 2003 |
| Duncan Ross Pest Control Ltd | Administrative & support | 2025 |
| Duncan Wemyss Limited | Agriculture & fishing | 2011 |
| Dunrobin Castle Shops Limited | Wholesale & retail | 1986 |
| Durack Technical Services Ltd | Administrative & support | 2021 |
| Durrand Industrial Rope Access Services Ltd | Construction | 2025 |
| Easter Ross Fabrication Limited | Construction | 2002 |
| Easter Ross Properties Ltd. | Construction | 2011 |
| Easter Ross Security Services Ltd | Administrative & support | 2010 |
| Edderton Motor Company Limited | Wholesale & retail | 2003 |
| Edderton Old Church Preservation Trust | Other services | 1995 |
| EJS Lifting Services Ltd | Administrative & support | 2026 |
| Elmbrae Mortgage & Pensions Ltd. | Financial services | 2004 |
| Elmview Property Services Ltd | Households | 2026 |
| ENERGYGEN2 Ltd | Construction | 2025 |
| Engaging With Activity CIC | Other services | 2012 |
| Errum's Kitchen Limited | Hospitality | 2025 |
| Ewan Skinner Ltd | Administrative & support | 2014 |
| Experience for Justice CIC | Professional & scientific | 2026 |
| Fabrik Magik Interiors Ltd. | Administrative & support | 2003 |
| Fairfield Fabrication and Welding Ltd | Manufacturing | 2022 |
| Fairy Stone Developments Ltd | Real estate | 2020 |
| Fairy Stone Ltd | Construction | 2019 |
| Falconer Designs Ltd. | Administrative & support | 2005 |
| Fangy Ltd | Construction | 2024 |
| Farmer Jones Academy C.I.C. | Information & communication | 2017 |
| Fearn Properties Ltd | Real estate | 2022 |