| Pass | Kinloch Lodge | Hotel/bed & breakfast/guest house | Highland | IV27 4YL |
| Pass | Kinloch Lodge Larder | Farmers/growers | Highland | IV27 4YL |
| Pass | Kinlochbervie Day Care Centre | Hospitals/Childcare/Caring Premises | Highland | IV27 4RP |
| Awaiting | Kinlochbervie High School | School/college/university | Highland | IV27 4RG |
| Pass | Kinlochbervie Hotel | Hotel/bed & breakfast/guest house | Highland | IV27 4RP |
| Pass | Kinlochbervie Nursery & Playgroup | Other catering premises | Highland | IV27 4RZ |
| Awaiting | Kira Cupcake | Farmers/growers | Highland | IV2 7SH |
| Pass | Kyle of Tongue Hostel and Holiday Park | Retailers - other | Highland | IV27 4XH |
| Awaiting | Kylesku Hotel | Hotel/bed & breakfast/guest house | Highland | IV27 4HW |
| Awaiting | Lairg & District Community Initiatives | Retailers - other | Highland | IV27 4AR |
| Pass | Lairg Community Centre | Other catering premises | Highland | IV27 4DD |
| Pass | Lairg Highland Hotel | Hotel/bed & breakfast/guest house | Highland | IV27 4DB |
| Pass | Lairg Primary School | School/college/university | Highland | IV27 4DD |
| Awaiting | Lauri Mackay | Farmers/growers | Highland | IV27 4BB |
| Awaiting | Lavender & Lemon Apothecary | Other catering premises | Highland | IV2 7JY |
| Pass | Little Audrey's Plant Based Cafe | Takeaway/sandwich shop | Highland | IV2 7LP |
| Awaiting | Little Giggles Daycare | Hospitals/Childcare/Caring Premises | Highland | IV2 7AZ |
| Pass | Loch Clash Larder | Mobile caterer | Highland | IV27 4RQ |
| Awaiting | Loch Duart Ltd | Manufacturers/packers | Highland | IV27 4TH |
| Pass | Lochinver Early Learning Centre | Hospitals/Childcare/Caring Premises | Highland | IV27 4LF |
| Pass | Lochinver Larder Limited | Restaurant/Cafe/Canteen | Highland | IV27 4JY |
| Pass | Lochinver Primary School | School/college/university | Highland | IV27 4LF |
| Pass | Lochinver Stores (Spar) | Retailers - other | Highland | IV27 4JY |
| Impr. | London Stores | Retailers - other | Highland | IV27 4RQ |
| Awaiting | Lundies House | Hotel/bed & breakfast/guest house | Highland | IV27 4XF |
| Pass | Lynn's Fish & Chips | Mobile caterer | Highland | IV27 4SX |
| Awaiting | MacMoyne's Variety Bread | Takeaway/sandwich shop | Highland | IV27 4HH |
| Awaiting | Mackay's Hardware & Chandlery | Retailers - other | Highland | IV27 4LG |
| Pass | Mackays Rooms & Restaurant | Hotel/bed & breakfast/guest house | Highland | IV27 4PN |
| Awaiting | Macones Ices - DF13 PYH - Macrust | Mobile caterer | Highland | IV2 7DU |
| Pass | Macones Ices Ltd - YD10 TZE | Mobile caterer | Highland | IV2 7DU |
| Pass | Macones Ices Ltd - hot food trailer | Mobile caterer | Highland | IV2 7DU |
| Impr. | Magic Wok | Other catering premises | Highland | IV2 7WB |
| Awaiting | Mario Retail Limited | Restaurant/Cafe/Canteen | Highland | IV27 4PN |
| Awaiting | Mario Retail Limited (The Durness Shop) | Retailers - other | Highland | IV27 4PN |
| Pass | Martin's Sweets | Mobile caterer | Highland | IV2 7LG |
| Pass | Mathers Shop | Retailers - other | Highland | IV27 4PZ |
| Pass | Meet and Eat | Restaurant/Cafe/Canteen | Highland | IV27 4PT |
| Awaiting | Meg_bakes | Manufacturers/packers | Highland | IV2 7HQ |
| Awaiting | Moira Marsden | Hotel/bed & breakfast/guest house | Highland | IV27 4RP |
| Awaiting | Moray Bay Bed & Breakfast | Hotel/bed & breakfast/guest house | Highland | IV2 7SE |
| Awaiting | Morayston House Bed and Breakfast | Hotel/bed & breakfast/guest house | Highland | IV2 7JQ |
| Pass | Morrisons Daily | Retailers - other | Highland | IV2 7QB |
| Awaiting | Mr Alasdair Marshall | Farmers/growers | Highland | IV27 4ED |
| Awaiting | Mr Harry Macdonald | Manufacturers/packers | Highland | IV27 4XP |
| Awaiting | Mr Iain Morrison | Farmers/growers | Highland | IV27 4QD |
| Awaiting | Mr Iain Paterson | Farmers/growers | Highland | IV27 4RL |
| Awaiting | Mr John Mackay | Farmers/growers | Highland | IV27 4PX |
| Awaiting | Mr Mark Wilkie | Mobile caterer | Highland | IV27 4UN |
| Pass | Mr Peter Orrell | Hotel/bed & breakfast/guest house | Highland | IV27 4EU |