| Frank A Smart & Son Limited | Aberdeenshire | £147,041 |
| Backmuir Trading Limited | Moray | £104,725 |
| B Ridland Ltd | Orkney Islands | £85,935 |
| S. Hardy Limited | Scottish Borders | £77,904 |
| How Farms Limited | Orkney Islands | £70,159 |
| A.M. & A. Calder Farms Limited | Scottish Borders | £66,505 |
| T.C. Beattie & Co. Limited | Dumfries and Galloway | £64,683 |
| Glenrinnes Farms Limited | Moray | £64,444 |
| Andrew A Patterson & Company Limited | Scottish Borders | £60,695 |
| Kingsbeck Limited | South Lanarkshire | £60,515 |
| Smallburn Farms Limited | Moray | £57,553 |
| Berriedale Farm Limited | Orkney Islands | £55,521 |
| J & S Garrioch Limited | Aberdeenshire | £54,046 |
| Kames Dairies Limited | Scottish Borders | £53,233 |
| Hamilton Farming Enterprises Limited | East Lothian | £53,164 |
| James S. Robertson & Son Limited | Fife | £52,210 |
| Robert Forrest Limited | Scottish Borders | £50,126 |
| W.P.Bruce Limited | Perth and Kinross | £49,226 |
| North Tarwathie Farm Limited | Aberdeenshire | £47,155 |
| Uppermill Farms Limited | Aberdeenshire | £46,749 |
| Grubb Brothers Ltd | Aberdeenshire | £45,427 |
| Gill & Company (Brucefield) | Highland | £44,972 |
| Millglen Farms Limited | Clackmannanshire | £43,517 |
| Breck Farm Limited | Orkney Islands | £42,618 |
| Georth Farms | Orkney Islands | £42,505 |
| Rowney Brothers Limited | South Ayrshire | £41,332 |
| J. G. Orr Limited | Fife | £41,319 |
| Patrick D Dickson Limited | Aberdeenshire | £41,112 |
| Hewitt Farming Ltd | South Lanarkshire | £39,400 |
| Brunton Farms Limited | Angus | £39,295 |
| Ruchlaw Produce Company Limited | East Lothian | £38,885 |
| Alexander Harley Seeds Limited | Perth and Kinross | £38,766 |
| Pitlochie Farming Company Limited | Fife | £37,275 |
| Mead Farms Limited | Highland | £36,867 |
| J. & A. Galloway Limited | South Lanarkshire | £36,696 |
| West Brough Farm Limited | Orkney Islands | £36,517 |
| The Braes Farming Company Ltd. | Stirling | £36,080 |
| Ward Farms (Scotland) Limited | South Lanarkshire | £36,069 |
| Castles Estate Limited | Hampshire | £34,948 |
| John Rennie & Sons (Farmers) Limited | Aberdeenshire | £34,797 |
| E S H Harcus Limited | Orkney Islands | £34,787 |
| Burgie Lodge Farms Limited | Highland | £34,730 |
| Rathillet Farms Limited | Fife | £34,466 |
| Cambusmore Ltd | Moray | £34,312 |
| Maitland Farms Limited | Aberdeenshire | £33,669 |
| A.J.E. Calder Limited | Scottish Borders | £32,744 |
| Thow Farms Limited | Aberdeenshire | £32,042 |
| Glen Land Management Limited | Scottish Borders | £31,561 |
| James Millar (Kilduff) Limited | East Lothian | £31,095 |
| Marigold Farming Company Limited | Scottish Borders | £30,710 |
| R E Wood & Sons Ltd | Scottish Borders | £30,655 |
| Dundee Farming Company Limited | Fife | £30,246 |
| J. & R. Marwick Limited | Orkney Islands | £30,101 |
| Tulchan Sporting Estates Limited | Highland | £30,002 |
| Craigo Farms Limited | Angus | £29,760 |
| Scalpsie Ltd | Argyll and Bute | £29,428 |
| J & A Weir Farming Limited | Scottish Borders | £28,921 |
| Allan Moore (Drummond) Limited | Highland | £28,797 |
| Fortrie Farms Limited | Aberdeenshire | £28,670 |
| Barker Farms Limited | Dumfries and Galloway | £28,616 |
| G W Stirling Limited | Angus | £27,604 |
| Kincaple Farm Limited | Fife | £25,709 |
| John Bryden (Potatoes) Limited | Perth and Kinross | £25,515 |
| Ivor Gaston & Son Ltd | Scottish Borders | £25,413 |
| Backakelday Farm Limited | Orkney Islands | £25,213 |
| Maesquoy Farms Limited | Orkney Islands | £25,066 |
| Dumfries House Home Farm Limited | East Ayrshire | £24,586 |
| John R. Dale & Sons Limited | East Lothian | £24,367 |
| Ardnaw Farms Limited | Argyll and Bute | £24,056 |
| John P Clark Limited | Highland | £23,566 |
| R & C Crichton Ltd | Scottish Borders | £23,413 |
| Grewar Farming (Careston) Ltd | Perth and Kinross | £23,161 |
| C & J Carmichael Limited | Argyll and Bute | £23,115 |
| Cluny Home Farms Limited | Aberdeenshire | £21,722 |
| J S Cruickshank (Farmers) Limited | Aberdeenshire | £21,631 |
| Balgersho Farms Limited | Perth and Kinross | £21,631 |
| Rosskeen Farms | Highland | £21,413 |
| Laga Farms Limited | Orkney Islands | £21,378 |
| Biggings Farm Limited | Orkney Islands | £21,226 |
| Peattie Farms Limited | Perth and Kinross | £21,117 |
| Whitehill Storage Company Limited | Aberdeenshire | £21,102 |
| J.R. Macgregor (Dyke) Limited | East Dunbartonshire | £20,642 |
| A J Lyburn Limited | Perth and Kinross | £20,328 |
| J S Ferguson and Company | Moray | £20,072 |
| Hsf (Scotland) Ltd | Moray | £19,631 |
| Keeplan Ltd | Warwickshire | £19,608 |
| John Caldwell (Farmers) | Angus | £19,221 |
| Newtyle Bulb and Farming Company Limited | Angus | £18,855 |
| J & M Dearness Limited | Orkney Islands | £18,810 |
| Simprim Farms Ltd | Scottish Borders | £18,750 |
| McDonald Agri Limited | Angus | £18,667 |
| George Storrar (Farmers) Limited | Fife | £18,572 |
| Woodneuk Farm Ltd | East Renfrewshire | £18,566 |
| Drew Cadzow Limited | East Lothian | £18,426 |
| Straid Farms Limited | South Ayrshire | £18,406 |
| Huddlestone Farmers Limited | West Sussex | £18,389 |
| Innovis Limited | Ceredigion | £18,283 |
| Jkr Farms Limited | Aberdeenshire | £18,242 |
| Dams of Craigie Farm Limited | South Ayrshire | £18,177 |
| Myreton Farms Limited | Aberdeenshire | £18,027 |
| Rhindhu Farm Ltd | Moray | £17,853 |
| Garson Farms Ltd | Orkney Islands | £17,778 |
| John A. Ross (Rhynie) Limited | Highland | £17,510 |
| J Stevenson & Son Limited | Orkney Islands | £17,467 |
| Ian Hope (Farms) Limited | Perth and Kinross | £17,186 |
| Duncan Macgregor Limited | North Lanarkshire | £16,842 |
| A. & J. McDowall Limited | East Lothian | £16,480 |
| D & A Morton Ltd | East Ayrshire | £16,403 |
| Mossneuk Farm (Foreside) Limited | East Renfrewshire | £16,379 |
| Solway Farm Dairies Ltd. | Dumfries and Galloway | £15,829 |
| East Scales Limited | Dumfries and Galloway | £15,785 |
| Russell Farming Ltd | Stirling | £15,775 |
| T. & J. Linton Limited | South Lanarkshire | £15,513 |
| A & J Murchie Limited | Dumfries and Galloway | £15,356 |
| South Fornet Estates Limited | Aberdeenshire | £15,324 |
| R.R. Mackay & Company Limited | Highland | £15,289 |
| James A Watson Ltd | East Ayrshire | £15,224 |
| Dalton Hook Farm Limited | Dumfries and Galloway | £15,175 |
| George Ferries Limited | Aberdeen City | £14,979 |
| I Donaldson & Co Limited | Orkney Islands | £14,573 |
| Malcolm Stewart Limited | Dumfries and Galloway | £14,227 |
| Brucemount Farming Limited | Fife | £14,078 |
| Stodart Farms Limited | Dumfries and Galloway | £13,915 |
| Hugh P Jackson Ltd. | South Lanarkshire | £13,841 |
| Colaren Farms Ltd | Aberdeenshire | £13,676 |
| J. & J. Orr Limited | Scottish Borders | £13,511 |
| Gordon Sloan Farmers Ltd | East Ayrshire | £13,327 |
| Peter White & Company Ltd | Scottish Borders | £13,325 |
| Stewart of Langraw Limited | Fife | £13,261 |
| Greentower Farms Limited | South Lanarkshire | £13,144 |
| R.G. Bain Limited | Orkney Islands | £13,017 |
| Prenderguest Farm Limited | Scottish Borders | £13,013 |
| J & K Stout Limited | Orkney Islands | £13,006 |
| S W Paterson & Co. Limited | Orkney Islands | £12,760 |
| A K Stoddart (Farms) Limited | Midlothian | £12,437 |
| J & A McKinley Ltd | South Ayrshire | £12,188 |
| Queenstonbank Farm Limited | East Lothian | £12,188 |
| Highlands Rewilding Ltd | Highland | £12,140 |
| J Sinclair & Co Limited | Orkney Islands | £11,997 |
| S & M Dalgleish Limited | Fife | £11,964 |
| John Lawrie (Tillyrie) Limited | Perth and Kinross | £11,883 |
| James Duffus | Aberdeenshire | £11,836 |
| G & S Stevenson Ltd | Orkney Islands | £11,796 |
| Ellary Farms Limited | Argyll and Bute | £11,744 |
| A & P Grewar (Black Isle) Limited | Perth and Kinross | £11,720 |
| Ewg (Scotland) Limited | Scottish Borders | £11,630 |
| Holland Papay Ltd | Orkney Islands | £11,627 |
| Randal J Mathers Limited | Aberdeenshire | £11,611 |
| Steadman Waterside Ltd | Aberdeenshire | £11,428 |
| McCormick Farms Ltd | Fermanagh and Omagh | £11,180 |
| Kenneth Smith Limited | Aberdeenshire | £11,103 |
| Tormiston Farms | Orkney Islands | £11,041 |
| A.R. Waddell Limited | East Lothian | £10,745 |
| John Blackhall Ltd | Aberdeenshire | £10,463 |
| Braebost Farms Ltd | Highland | £10,458 |
| Broadfield Farming Company Limited | South Lanarkshire | £10,415 |
| John Cameron. (Grazier) Limited | Stirling | £10,248 |
| J M Lennie & Co Limited | Orkney Islands | £10,053 |
| D & K Morgan | Orkney Islands | £9,707 |
| J & J Fraser Limited | Orkney Islands | £9,576 |
| Messrs Rome Limited | Dumfries and Galloway | £9,563 |
| G.B. Pattullo & Sons Limited | Angus | £9,504 |
| Fulfordlees Farmers Limited | Scottish Borders | £9,490 |
| Easter Tulloch Limited | Aberdeenshire | £9,295 |
| Hattrick Farms Limited | Renfrewshire | £9,271 |
| D. Bryson (Newmilns) Limited | East Ayrshire | £9,251 |
| Hillhead & Newton Farms Ltd | Fife | £9,098 |
| A.J. Tweedie Limited | East Lothian | £8,969 |
| W.Steven Limited | Angus | £8,788 |
| Halbeath Farm Limited | Fife | £8,703 |
| P & F Ross Ltd | Orkney Islands | £8,698 |
| Charles Coubrough and Company Limited | South Lanarkshire | £8,518 |
| Pitreadie Farm Limited | Aberdeen City | £8,445 |
| M & R Cursiter Limited | Orkney Islands | £8,378 |
| Redcoll Estates Limited | East Lothian | £8,307 |
| Oxenfoord Farm & Livery Ltd | Midlothian | £8,238 |
| S & C Bichan Ltd | Aberdeenshire | £8,127 |
| Chirmorrie Enterprises Ltd. | South Ayrshire | £7,957 |
| J. & A. Henderson, Limited | Perth and Kinross | £7,781 |
| D.R.F. (Farmers) Limited | Aberdeenshire | £7,758 |
| Ian R Mackie Ltd. | Aberdeenshire | £7,511 |
| A K Telford & Son Limited | Aberdeenshire | £7,325 |
| R.P.D. Scotland Limited | Aberdeenshire | £7,291 |
| New Hope Farm Limited | Dumfries and Galloway | £6,923 |
| J.A.C. Hampton Ltd. | Highland | £6,410 |
| Claonaig Estate Limited | Argyll and Bute | £6,386 |
| Cheviot Trees Limited | Scottish Borders | £6,367 |
| Swanston Farm Limited | City of Edinburgh | £5,933 |
| Hawk Farming Limited | Stirling | £5,923 |
| A A & D Fraser Limited | Highland | £5,721 |
| Staffler Farming Company | Dumfries and Galloway | £5,582 |
| William Mitchell & Sons Limited | South Lanarkshire | £5,573 |
| Dow (Scotland) Limited | Aberdeen City | £5,349 |
| Garvald Home Farm Limited | Scottish Borders | £5,290 |
| Strathray Farms Limited | Aberdeenshire | £5,278 |
| Inverugie Mains Limited | Aberdeenshire | £5,275 |
| James Pirie & Sons Limited | Argyll and Bute | £5,012 |
| Tahuna Farms Ltd | Aberdeenshire | £4,970 |
| Rogermoor Farm Limited | Dumfries and Galloway | £4,892 |
| Cairnrowan Farms Ltd | Aberdeenshire | £4,804 |