| Pcab Limited | Real estate | 2009 |
| PCB Joinery Services Ltd | Construction | 2011 |
| PCL Group Holdings (Aberdeen) Limited | Financial services | 2021 |
| PCL Group Limited | Information & communication | 2005 |
| PCL Live (Aberdeen) Limited | Administrative & support | 2022 |
| Pcon Limited | Information & communication | 2010 |
| PCT Health Limited | Information & communication | 2025 |
| PDC Cleaning Services Limited | Administrative & support | 2015 |
| PDE Management Limited | Professional & scientific | 2000 |
| PDL Holdings Limited | Professional & scientific | 2020 |
| PE1B LP | | 2013 |
| Peagle Productions Ltd | Administrative & support | 2010 |
| Peak Cost Consultant Services Limited | Professional & scientific | 2025 |
| Peak Market Ltd | Wholesale & retail | 2026 |
| Peak Pressure Limited | Professional & scientific | 2015 |
| Peaky Minders Ltd | Health & social care | 2021 |
| Pearce Technology Solutions Ltd | Information & communication | 2022 |
| Pearl Concept Ltd | Wholesale & retail | 2011 |
| Pearl Engineering Limited | Professional & scientific | 2006 |
| Pearl Tea Ltd | Hospitality | 2022 |
| Pearson Fish Limited | Manufacturing | 2024 |
| Pearson Seafoods (Aberdeen) Limited | Manufacturing | 1987 |
| Pearson Strategic Consultancy Limited | Professional & scientific | 2026 |
| Peartree (Fraserburgh) Limited | Hospitality | 2017 |
| Pebble Mountain Properties Limited | Real estate | 2016 |
| Pedehem Energy Ltd | Professional & scientific | 2025 |
| Pedehem Ltd | Wholesale & retail | 2020 |
| Peebles Sport Ltd | Arts & recreation | 2021 |
| PEK Foods Ltd | Hospitality | 2025 |
| Pelagia (Bressay) Limited | Manufacturing | 1991 |
| Pelagia (Greenock) Limited | Agriculture & fishing | 1999 |
| Pembra Ltd | Manufacturing | 2024 |
| Pendle Energy Consultants Limited | Mining & quarrying | 2019 |
| Pendragon Engineering Ltd. | Professional & scientific | 2010 |
| Penelopefield Limited | Professional & scientific | 2015 |
| Penguin 66 Ltd | Professional & scientific | 2024 |
| Penlea Consultants Ltd | Mining & quarrying | 2007 |
| Penley Holdings Limited | Real estate | 2023 |
| Penman Construction and Engineering Ltd | Construction | 2024 |
| Penny Capital Investment Limited | Information & communication | 2020 |
| Penny Press Scotland Ltd | Arts & recreation | 2022 |
| Pentapolar Limited | Hospitality | 2026 |
| Pentland Engineering Ltd. | Construction | 2007 |
| Pentland Motor Company Limited | Wholesale & retail | 1997 |
| People Factor Consultants Ltd | Professional & scientific | 2007 |
| People Power Consulting Limited | Professional & scientific | 2022 |
| Peoplematters Europe Limited | Professional & scientific | 1999 |
| Pepperstawn Ltd | Public administration | 2018 |
| Peprime Limited | Wholesale & retail | 2009 |
| Percent Psychology Ltd | Health & social care | 2022 |
| Perception Change Counselling Limited | Health & social care | 2025 |
| Percy Aviation Ltd | Professional & scientific | 2022 |
| Peregam Universal Services Limited | Construction | 2024 |
| Peregrine Commerce Ltd | Professional & scientific | 2022 |
| Perfect Bridal Rooms Limited | Wholesale & retail | 2008 |
| Perfect Gardens Aberdeen Ltd | Administrative & support | 2023 |
| Perfect Healthcare Services (PHS) Ltd | Administrative & support | 2020 |
| Perfect Hygiene Limited | Administrative & support | 2016 |
| Perfect Temperature Group UK Ltd. | Manufacturing | 2022 |
| Perfectshine Local Ltd | Administrative & support | 2023 |
| Perfectshine Window Cleaning Ltd | Administrative & support | 2003 |
| Perfecttattie II Ltd | Hospitality | 2025 |
| Perficient Mart Ltd | Wholesale & retail | 2025 |
| Perform a Engineering Limited | Professional & scientific | 2025 |
| Performance Drilling Limited | Professional & scientific | 1992 |
| Performance Improvements (PI) Limited | Mining & quarrying | 2023 |
| Performance PPE (International) Ltd | Professional & scientific | 2016 |
| Peri Grill Portlethen Limited | Hospitality | 2025 |
| Peridot Recruit Limited | Administrative & support | 2018 |
| Periscope Technology Limited | Information & communication | 2026 |
| Perivar Ltd | Professional & scientific | 2021 |
| Perspective (Scotland) Ltd | Professional & scientific | 2022 |
| Perth Healthcare Limited | Wholesale & retail | 2023 |
| PES Executive Handling Ltd | Transport & logistics | 2019 |
| Peseco Limited | Mining & quarrying | 1998 |
| Pet Comforts Limited | Administrative & support | 2021 |
| Pet Mate (Pet Shops) Ltd. | Real estate | 2002 |
| Pet Resource Limited | Mining & quarrying | 2007 |
| Pete's Eats Aberdeen Ltd | Hospitality | 2024 |
| Peter Cleaning Service Limited | Administrative & support | 2025 |
| Peter Moynan Consulting Ltd | Administrative & support | 2015 |
| Peterfence Ltd | Wholesale & retail | 2022 |
| Peterhead Energy Service Base Limited | Manufacturing | 2003 |
| Peterhead Flexpower Ltd | Energy | 2021 |
| Peterhead Properties Ltd | Real estate | 2026 |
| Peterhead Slating Limited | Construction | 2003 |
| Peterson Decom Limited | Administrative & support | 2020 |
| Peterson Edzell Limited | Administrative & support | 2020 |
| Peterson Freight Management Limited | Administrative & support | 2014 |
| Peterson Fuel Limited | Wholesale & retail | 2018 |
| Peterson People Limited | Administrative & support | 2019 |
| Peterson SBS Limited | Extraterritorial | 2013 |
| Peterson Shetland Limited | Administrative & support | 2020 |
| Peterson SNS Limited | Administrative & support | 2020 |
| Petersville Ltd | Hospitality | 2025 |
| Petlana Well Solutions Ltd | Professional & scientific | 2018 |
| Petlo Global Limited | Wholesale & retail | 2013 |
| Petpaltreasures Limited | Wholesale & retail | 2025 |
| Petrex Developments Limited | Administrative & support | 2015 |
| Petrex Energy Services Limited | Professional & scientific | 2021 |