| JGC Engineering and Technical Services Limited | Manufacturing | 1979 |
| JMJ Asset Holdings Limited | Real estate | 2019 |
| JMJ Logging Limited | Agriculture & fishing | 2019 |
| Johnstons of Thurso Ltd | Manufacturing | 2019 |
| JPL Shellfish (Scotland) Ltd | Wholesale & retail | 2013 |
| JS Retailers Ltd | Other services | 2023 |
| Js&Tt Ltd | Wholesale & retail | 2016 |
| Kaluna Catering Ltd | Hospitality | 2024 |
| KDC Engineering Services Limited | Manufacturing | 2025 |
| Kelvin Technology Ltd | Professional & scientific | 2011 |
| Kevin Ross Groundworks Ltd | Construction | 2019 |
| Kiran Corcoran Property Ltd | Real estate | 2022 |
| Kirren & Company Ltd | Professional & scientific | 2011 |
| Kk-Frame Ltd | Extraterritorial | 2022 |
| KL Sutherland Property Ltd | Real estate | 2025 |
| KMI Coaching Ltd | Education | 2016 |
| Knight & Mcdonald Limited | Professional & scientific | 2002 |
| Krispy Chicken and Fish Bar Ltd | Hospitality | 2015 |
| KRK Fishing Ltd. | Agriculture & fishing | 2024 |
| KSP Aviation Ltd | Manufacturing | 2015 |
| Kunnandi Ltd | Real estate | 2012 |
| Kurdish Barber Wick Ltd | Other services | 2025 |
| Kyle of Tongue Cottages Ltd | Hospitality | 2024 |
| L E D Scotland Ltd | Wholesale & retail | 2005 |
| Langaune Holding Ltd | Hospitality | 2022 |
| LDV Property Ltd | Real estate | 2025 |
| Letum Martial-Arts Ltd | Arts & recreation | 2025 |
| Lonestar Bay Ltd | Hospitality | 2026 |
| Lorraine Mackay Property Ltd | Real estate | 2023 |
| M Alexander Properties Hire and Supplies Limited | Construction | 2004 |
| M Mackay Engineering Services Ltd. | Manufacturing | 2015 |
| M Mackenzie Services Ltd | Agriculture & fishing | 2025 |
| M.P.A. Engineering Limited | Manufacturing | 2003 |
| M2 Procurement & Commercial Services Limited | Professional & scientific | 2017 |
| Macbell Properties Limited | Real estate | 2026 |
| Macdonald Mackie Consulting Limited | Professional & scientific | 2020 |
| Macintosh Plumbing & Heating Ltd | Professional & scientific | 2012 |
| Macloud Sound Limited | Administrative & support | 2023 |
| Macnab Marine Ltd | Agriculture & fishing | 2022 |
| MAI MOM Properties Ltd | Real estate | 2020 |
| Malcolms of Caithness Ltd | Wholesale & retail | 2018 |
| Mann Electrical Ltd | Manufacturing | 2022 |
| Marc Pollard Services Ltd | Construction | 2023 |
| Marona Properties Ltd | Real estate | 2026 |
| Masondav Maintenance Limited | Other services | 2024 |
| Matthew Simpson Scaffolding Ltd | Construction | 2022 |
| Mead Farms Limited | Agriculture & fishing | 2022 |
| Meiklejohns MOT Centre Limited | Wholesale & retail | 2018 |
| Meiklejohns Taxis Limited | Transport & logistics | 2013 |
| Meikles of MEY Ltd | Administrative & support | 2024 |
| Merlinworks Ltd | Professional & scientific | 2015 |
| Messers Ferguson & Armitage Ltd | Agriculture & fishing | 2025 |
| Messrs Donald Macdonald Ltd | Administrative & support | 2014 |
| MEY Hotel Group Ltd | Hospitality | 2021 |
| Mhor Collective Community Interest Company | Education | 2016 |
| Miah and Sons Holdings Ltd | Financial services | 2025 |
| Miah and Sons Properties Ltd | Hospitality | 2025 |
| Middlemas Management Ltd | Professional & scientific | 2013 |
| Middleton Energy Ltd | Energy | 2011 |
| Midgey Bites Ltd | Agriculture & fishing | 2021 |
| Millr Limited | Professional & scientific | 2013 |
| MLG Electrical Contractor Ltd | Construction | 2023 |
| MMH K North Ltd | Hospitality | 2019 |
| Morgan Property Lets Ltd | Real estate | 2025 |
| Mortech Engineering Services Ltd | Manufacturing | 2020 |
| Morven Highland Enterprises Ltd | Wholesale & retail | 2016 |
| MSB Health Limited | Real estate | 2015 |
| Munro Fishing Company Ltd | Agriculture & fishing | 2017 |
| Murray House B & B Ltd | Hospitality | 2018 |
| Myxd Scottish Cocktails Limited | Administrative & support | 2023 |
| Naver Limited | Administrative & support | 1999 |
| Navertech Ltd. | Information & communication | 2002 |
| Neaput Health Ltd | Manufacturing | 2026 |
| NJ Tech Write Limited | Information & communication | 2010 |
| Norse Stone Ltd. | Mining & quarrying | 2015 |
| North Coast Butchers Ltd | Wholesale & retail | 2021 |
| North Coast Chocolate Company Limited | Manufacturing | 2026 |
| North Coast Distillers Limited | Manufacturing | 2020 |
| North Coast Escapes Ltd | Hospitality | 2021 |
| North Coast Excavations Ltd | Construction | 2018 |
| North Coast Game Ltd | Agriculture & fishing | 2024 |
| North Coast IT Services Ltd | Information & communication | 2025 |
| North Coast Joiners Ltd | Construction | 2023 |
| North Coast Laundry Ltd | Other services | 2024 |
| North Coast P&H Ltd | Construction | 2023 |
| North Coast Properties | Construction | 2017 |
| North Coast Properties (Caithness) Ltd | Real estate | 2024 |
| North Coast Renewables Limited | Construction | 2020 |
| North Highland Chamber of Commerce | Administrative & support | 2008 |
| North Highland Regeneration Fund | Administrative & support | 2006 |
| North Hotels Ltd | Hospitality | 2005 |
| North Road Games Ltd | Wholesale & retail | 2025 |
| North Sutherland Community Forestry Trust | Agriculture & fishing | 1995 |
| North West Highlands Plumbing Services Limited | Construction | 2014 |
| Northbrook KP Ltd | Construction | 2019 |
| Northern Lights Cottages & Homes Ltd | Other services | 2024 |
| Northern Petrochemical Services Ltd. | Professional & scientific | 2011 |
| Norwind Services Ltd | Manufacturing | 2023 |
| Noup Head Fishing Co Limited | Agriculture & fishing | 2015 |
| Novogensys Limited | Information & communication | 2021 |