| D & M Fraser | Wholesale & retail | 2012 |
| D M Gray Limited | Construction | 2005 |
| D M OAG Agri Limited | Agriculture & fishing | 2021 |
| D Mackay Limited | Wholesale & retail | 2014 |
| D Steven & SON | Transport & logistics | 1997 |
| Derek W Mackay Limited | Hospitality | 2015 |
| Derya's Cafe Limited | Hospitality | 2020 |
| DMD Property Group Ltd | Real estate | 2024 |
| Doji Cosmetics Ltd | Wholesale & retail | 2021 |
| DON4YOU Limited | Professional & scientific | 2009 |
| Donald S. Mcgregor and Partners Limited | Professional & scientific | 2015 |
| Donald S. Mcgregor and Partners Trustees Limited | Administrative & support | 2023 |
| Donn's Scaffolding & Steel Fixing Limited | Construction | 2008 |
| DR Property Thurso Ltd | Real estate | 2025 |
| DRC Ventures Ltd | Wholesale & retail | 2025 |
| DRM Transport Services Ltd | Administrative & support | 2026 |
| DS Property Caithness Ltd | Real estate | 2021 |
| DSM Drystone & Fencing Ltd | Manufacturing | 2024 |
| Dunbar Clinic Thurso Ltd | Health & social care | 2017 |
| Dunnet Bay Distillers Ltd. | Manufacturing | 2013 |
| Dunnet Head Lighthouse Ltd | Hospitality | 2019 |
| Dunnetts Ltd | Hospitality | 2019 |
| Dunnetts Transport Ltd | Transport & logistics | 2020 |
| Dusk-To-Dawn Music Limited | Information & communication | 2025 |
| E a Grant Forestry Limited | Agriculture & fishing | 2022 |
| Edinburgh Castle Flat Ltd | Hospitality | 2025 |
| EIM Property Group Limited | Financial services | 2024 |
| Elderandjohns Ltd | Real estate | 2024 |
| EMR Creative Ltd | Professional & scientific | 2025 |
| Emz.Pt.Coaching Limited | Other services | 2026 |
| Energyhunt Ltd | Professional & scientific | 2006 |
| Envision Engineering & Design Ltd | Professional & scientific | 2016 |
| F Canavan Electrical Ltd | Manufacturing | 2025 |
| FAR North Fencing Ltd | Agriculture & fishing | 2015 |
| FAR North Security Services Limited | Administrative & support | 2025 |
| Farr Edge 2000 | Other services | 2000 |
| Farr North Community Development Trust | Other services | 2020 |
| Fier Ltd | Real estate | 2023 |
| Fit Core Ltd | Information & communication | 2024 |
| Fixm Limited | Wholesale & retail | 2011 |
| Flow Country Rivers Trust | Professional & scientific | 2014 |
| FNF Limited | Wholesale & retail | 2017 |
| Fraser Street Clinic Ltd | Health & social care | 2018 |
| Fresh Favourites Ltd | Hospitality | 2022 |
| G & DW Properties Ltd | Real estate | 2024 |
| G B & L Mackay Ltd | Transport & logistics | 2024 |
| G G Mackay Limited | Construction | 2022 |
| G Grant Contractors Ltd | Construction | 2011 |
| G5NOS Ltd | Construction | 2026 |
| Garry Calder Electrical Ltd. | Construction | 2017 |
| Gary Reid Spinal Therapist Ltd | Health & social care | 2022 |
| Gary Youngson Wealth Management Ltd | Financial services | 2015 |
| Gdes Matosca Limited | Construction | 2025 |
| GDF Enviro Ltd | Professional & scientific | 2022 |
| Geise Farm Activities Ltd | Arts & recreation | 2021 |
| George More (Wick) Ltd | Agriculture & fishing | 2004 |
| Georgemas Energy & Logistics Park Limited | Real estate | 2008 |
| Gike Ltd | Agriculture & fishing | 2013 |
| GKR Marine Services Ltd | Professional & scientific | 2017 |
| GOW Groundworks Ltd | Construction | 2019 |
| GOW Transport Limited | Administrative & support | 2017 |
| Great Staughton Developments Ltd | Real estate | 2025 |
| Green Court Respite Ltd | Health & social care | 2016 |
| Greenland House B&B Ltd | Hospitality | 2026 |
| GRG Electrical Contractors Ltd | Construction | 2021 |
| Guard-E-Loo Ltd | Information & communication | 2025 |
| Gunnworks Ltd | Wholesale & retail | 2024 |
| Harland Gardens Limited | Professional & scientific | 2015 |
| Harper Consultancy Services Ltd | Professional & scientific | 2025 |
| Heggies Ltd | Hospitality | 2023 |
| Helcat Training Limited | Education | 2012 |
| Helpful Hugs CIC | Health & social care | 2025 |
| Herne Services Ltd | Professional & scientific | 2024 |
| Hgsd Property Ltd | Real estate | 2022 |
| Highland Cabs Limited | Transport & logistics | 2019 |
| Highland Custom Pens Ltd | Extraterritorial | 2016 |
| Highland Drones Ltd. | Professional & scientific | 2016 |
| Highland Electrical Installations Ltd | Construction | 2024 |
| Highland Graduation Pens Ltd | Extraterritorial | 2016 |
| Highland Laser Engraving Ltd | Extraterritorial | 2016 |
| Highland Pads Ltd | Real estate | 2026 |
| Highland Premier Properties Caithness Ltd | Other services | 2017 |
| Highland Property Accountant Ltd | Professional & scientific | 2024 |
| Highland Property Letting Limited | Real estate | 2025 |
| Highland Swimming Academy Ltd | Extraterritorial | 2016 |
| Highland Wedding Pens Ltd | Extraterritorial | 2016 |
| Highlands and Hospitality Ltd | Hospitality | 2025 |
| Highlands Hospitality Ltd | Hospitality | 2025 |
| I D Swanson Limited | Construction | 2020 |
| I D Swanson Property Ltd | Real estate | 2026 |
| Iain Gunn Ltd | Construction | 2025 |
| Iarma Limited | Professional & scientific | 2012 |
| Ingine Wave Energy Systems Ltd | Energy | 2016 |
| Innovating Hospitality Limited | Hospitality | 2022 |
| ISO Barbers Ltd | Other services | 2019 |
| J a Mackay Services Ltd | Mining & quarrying | 2012 |
| Jaggy Thistle Property Ltd | Hospitality | 2024 |
| James Harris Fishing Ltd | Agriculture & fishing | 2026 |
| JAN Stone Contractor Ltd | Construction | 2019 |
| JBM Wind Ltd | Professional & scientific | 2024 |