| Jasmac Limited | Real estate | 2005 |
| JDS Lifting Services Ltd | Administrative & support | 2023 |
| Jedan Joinery Ltd | Construction | 2022 |
| Jevo Properties Ltd | Real estate | 2025 |
| JFC Groundworks Ltd | Administrative & support | 2013 |
| Jfehus Access Ltd | Construction | 2013 |
| Jifi Consultants Limited | Professional & scientific | 2019 |
| Jmsl (Holdings) Ltd | Financial services | 2025 |
| John Mackay (Plant) Limited | Professional & scientific | 1965 |
| Johnston and Farrell Ltd | Professional & scientific | 2018 |
| JON Davies Fencing Ltd | Construction | 2024 |
| Jross Ltd | Health & social care | 2018 |
| Jullaroo Equestrian Ltd | Agriculture & fishing | 2022 |
| K Little Body Repairs Ltd | Wholesale & retail | 2019 |
| K Little Properties Ltd | Real estate | 2024 |
| KAL Ukwide Limited | Other services | 2023 |
| KAM Energy Ltd | Administrative & support | 2026 |
| Kayto Abseiling Technical Services Ltd | Construction | 2019 |
| KB Access Ltd | Construction | 2023 |
| KB Ukwide Ltd | Arts & recreation | 2025 |
| Keith Munro Ltd. | Agriculture & fishing | 2016 |
| Kenneth Morrison Limited | Wholesale & retail | 2002 |
| Keyforth Limited | Administrative & support | 2010 |
| Kilts & Castles Tours Limited | Administrative & support | 2025 |
| Knots & ORE Ltd | Administrative & support | 2018 |
| Kyle Chronicle Community Interest Company | Information & communication | 2025 |
| Kylesku Boat Tours Ltd. | Administrative & support | 2025 |
| Kyndl Consulting Ltd | Professional & scientific | 2024 |
| L and M Marine Services (Scotland) Ltd | Agriculture & fishing | 2018 |
| L W ENG Ltd | Administrative & support | 2015 |
| Land Consultancy Services Ltd. | Professional & scientific | 2009 |
| Larchcove Limited | Professional & scientific | 2012 |
| Laubex Fabrications Ltd | Mining & quarrying | 2025 |
| LDM Electrical Ltd. | Construction | 2025 |
| LEA Professional Services Ltd | Professional & scientific | 2024 |
| Legge Access Ltd | Administrative & support | 2023 |
| Leiojo Ltd. | Administrative & support | 2009 |
| Linsaslew Ltd | Real estate | 2025 |
| Little Enfield Fearn B&B Ltd | Hospitality | 2023 |
| LKM Access Ltd | Administrative & support | 2026 |
| LKU Roofing & Joinery Ltd | Construction | 2016 |
| LN Engineering Limited | Real estate | 2010 |
| Lochslin Accounts and Property Ltd | Real estate | 2018 |
| Lochwell Limited | Professional & scientific | 2006 |
| Louden Energy Limited | Energy | 2013 |
| Lovely Cleans Limited | Administrative & support | 2023 |
| Lower Pitcalnie Escapes Limited | Hospitality | 2024 |
| Luke Premier Builders Ltd | Construction | 2026 |
| Lynton Lodges Limited | Hospitality | 2022 |
| M & L Engineering Ltd. | Administrative & support | 2006 |
| M. Forbes Farming & Fishing Ltd | Agriculture & fishing | 2022 |
| Maccowie Property Ltd | Real estate | 2026 |
| Macinnes Offshore Ltd | Construction | 2022 |
| Mackay Developments Limited | Agriculture & fishing | 1996 |
| Mackay Plant Services Ltd. | Professional & scientific | 2007 |
| Mackay Property Services Tain Limited | Real estate | 2009 |
| Mackays Durness Ltd | Wholesale & retail | 2025 |
| Mackays Energy Services Limited | Manufacturing | 2020 |
| Mackenzie & Ross Ltd | Construction | 2020 |
| Mackenzie Access Services Ltd | Construction | 2021 |
| Mackenzie Mechanical Maintenance Ltd | Manufacturing | 2017 |
| Mackintosh Designs Ltd | Administrative & support | 2014 |
| Maclada Records Ltd | Information & communication | 2020 |
| Maclean Dornoch Ltd | Construction | 2001 |
| Macleod Quality & Compliance Ltd. | Professional & scientific | 2024 |
| Macs-Precision Limited | Wholesale & retail | 2024 |
| Magnum Heating Ltd. | Construction | 1996 |
| Management ACR Ltd | Professional & scientific | 2022 |
| Manor Falconry Limited | Agriculture & fishing | 2022 |
| Marine Engineering Services Highland Ltd. | Manufacturing | 2017 |
| Maxwell & Maxwell (Retail) Ltd | Administrative & support | 2015 |
| Mccormick Services Ltd | Administrative & support | 2023 |
| Mckenna Piping Fabrication Ltd | Administrative & support | 2017 |
| MD & D Macangus Limited | Real estate | 2012 |
| Meadowbank Project Services Limited | Professional & scientific | 2012 |
| Meadows Project Ltd | Construction | 2020 |
| Mercury Consultancy & Training Ltd | Administrative & support | 2020 |
| MID Town 100 Ltd | Hospitality | 2021 |
| Mike Aitken NDT Ltd | Professional & scientific | 2011 |
| Mike Benson Ltd. | Administrative & support | 2004 |
| Mike FAB Ltd | Manufacturing | 2022 |
| Mikerossarts Ltd | Wholesale & retail | 2026 |
| Millburn Limited | Administrative & support | 2005 |
| Mizpah Projects Ltd | Professional & scientific | 2024 |
| Mizpah Safety Ltd | Professional & scientific | 2025 |
| MOO Music Highland Ltd | Education | 2025 |
| Moray Firth Communications Ltd | Wholesale & retail | 2018 |
| Moray Firth Fabrication Ltd | Manufacturing | 2024 |
| MSB Weldfab Ltd | Professional & scientific | 2024 |
| MTM Carpentry and Joinery Ltd | Construction | 2024 |
| Munro Fruit Merchants Ltd. | Wholesale & retail | 1996 |
| Murray Investments Limited | Real estate | 1993 |
| Nails Xinh and Beauty Ltd | Other services | 2025 |
| NC500 Lodges Limited | Hospitality | 2025 |
| Ness Rope Access Ltd. | Administrative & support | 2009 |
| Newmore Investments Limited | Financial services | 2002 |
| Nigg Storage Ltd | Other services | 2024 |
| Niki's Salon Ltd | Other services | 2025 |
| NJM Access Ltd | Construction | 2024 |
| NM Inspection Services Ltd | Financial services | 2024 |