| Sarah Macneill and Aberdeen City Council | | 2000 |
| Sars Engineering Ltd | Professional & scientific | 2011 |
| SAS Environmental Services Ltd | Manufacturing | 2002 |
| SAS Pipefitting Ltd | Construction | 2023 |
| SAS Tech Mark Ltd | Mining & quarrying | 2024 |
| SAS Technical Ltd | Mining & quarrying | 2017 |
| Sasany Ltd | Hospitality | 2019 |
| Sashwise Aberdeen Ltd | Construction | 2019 |
| Saswati Global Infra Limited | Arts & recreation | 2021 |
| Satnaam Planning Services Ltd | Professional & scientific | 2011 |
| Sattridge Ltd | Agriculture & fishing | 2025 |
| Saturn Development Ltd | Information & communication | 2010 |
| Savannah Energy 1 Limited | Administrative & support | 2013 |
| Savannah Energy 2 Limited | Administrative & support | 2014 |
| Savapainting Ltd | Construction | 2025 |
| Savcom Energy Limited | Information & communication | 2012 |
| Save Technologies UK Ltd | Information & communication | 2026 |
| Savinns Limited | Hospitality | 1995 |
| Savitha Retail Ltd | Wholesale & retail | 2015 |
| Sawadee Thai Limited | Other services | 2023 |
| Sawafi Vulcan Newco Limited | Financial services | 2022 |
| Saxon Engineering Limited | Manufacturing | 2024 |
| Sayles Consultancy Limited | Professional & scientific | 2010 |
| SB Design UK Limited | Professional & scientific | 2018 |
| SB Drilling Engineering Limited | Mining & quarrying | 2023 |
| SB72 Industries Ltd | Wholesale & retail | 2026 |
| SBD Contracting Ltd | Professional & scientific | 2020 |
| Sbgardeningservices Limited | Administrative & support | 2025 |
| SBM Belmont Ltd | Hospitality | 2017 |
| SBM Glasgow Ltd | Hospitality | 2017 |
| SBM Private Limited | Real estate | 2020 |
| SBM Scotland Ltd | Manufacturing | 2017 |
| SBS Construction (Scotland) Ltd | Construction | 2006 |
| SBS Logistics Limited | Professional & scientific | 2008 |
| SC Beauty Limited | Other services | 2016 |
| SC Electrical Specialists Ltd | Construction | 2014 |
| SC Smiles Ltd | Health & social care | 2019 |
| SC Subsea Solutions Ltd | Construction | 2019 |
| SC069135 Limited | Wholesale & retail | 1979 |
| SC170551 Limited | Education | 1996 |
| SC255447 Limited | Financial services | 2003 |
| SC374407 Ltd. | Real estate | 2010 |
| SC830954 Ltd | Financial services | 2024 |
| Scaff Buddy Ltd | Wholesale & retail | 2025 |
| Scaffpad Europe Limited | Administrative & support | 2005 |
| Scale Property Solutions Ltd | Real estate | 2020 |
| Scaled by KAI Ltd | Professional & scientific | 2026 |
| Scandinavian Brands LP | | 2014 |
| Scarborough Group International Limited | Financial services | 2007 |
| Scarborough Muir Group Limited | Construction | 1998 |
| Scarf | Health & social care | 1985 |
| Scarf Enterprises (Scotland) Limited | Construction | 1993 |
| Scatsta Farm Limited | Real estate | 1999 |
| Scatsta Holdings Limited | Real estate | 2017 |
| Scba Orthopaedics Limited | Administrative & support | 2020 |
| Scdk Limited | Construction | 2014 |
| SCE Energy Limited | Mining & quarrying | 2017 |
| Scenture Limited | Wholesale & retail | 2025 |
| Schelter Scientific Consulting Ltd | Professional & scientific | 2024 |
| Schilltron Limited | Professional & scientific | 2019 |
| Schilltron Performance Products Ltd | Manufacturing | 2023 |
| Schivas Estates Limited | Agriculture & fishing | 1947 |
| Schl Limited | Hospitality | 2023 |
| Schoeller-Bleckmann Darron (Aberdeen) Limited | Manufacturing | 2011 |
| Schoeller-Bleckmann Darron Limited | Manufacturing | 1993 |
| Schoolhill Design Limited | Professional & scientific | 2020 |
| Schoolhill Factor Limited | Real estate | 2006 |
| Schoolhill Hydraulic Engineering Company Limited | Manufacturing | 1982 |
| Schools First AID Training Service CIC | Education | 2023 |
| Scientific Drilling Enterprises Limited | Professional & scientific | 2014 |
| SCLREALISATIONS2026 Limited | Hospitality | 2020 |
| SCM Affric Limited | Administrative & support | 2015 |
| SCM Ardrossan Limited | Administrative & support | 2015 |
| SCM Auchenharvie Limited | Administrative & support | 2015 |
| SCM Balfron Limited | Administrative & support | 2022 |
| SCM Bobbin Limited | Administrative & support | 2015 |
| SCM Campbeltown Limited | Administrative & support | 2015 |
| SCM Catering Ltd | Hospitality | 2022 |
| SCM County Limited | Administrative & support | 2015 |
| SCM Darnleymill Limited | Administrative & support | 2015 |
| SCM Huntly Limited | Administrative & support | 2015 |
| SCM Kilbirnie Limited | Administrative & support | 2015 |
| SCM Kilwinning Limited | Administrative & support | 2015 |
| SCM Loans Limited | Administrative & support | 2015 |
| SCM Mills Limited | Administrative & support | 2015 |
| SCM Pier Limited | Administrative & support | 2015 |
| SCM Property Holdings Limited | Administrative & support | 2015 |
| SCM Ravenspark Limited | Administrative & support | 2015 |
| SCM Riggend Limited | Administrative & support | 2015 |
| SCM Sandybrae Limited | Administrative & support | 2015 |
| SCM Scapa Limited | Administrative & support | 2015 |
| SCM Sheiling Limited | Administrative & support | 2015 |
| SCM Toll Limited | Administrative & support | 2015 |
| Sco-Bere Seafoods (Holdings) Limited | Wholesale & retail | 2005 |
| Scobul Ltd | Construction | 2025 |
| Scodran Ltd | Construction | 2025 |
| Scofr Limited | Information & communication | 2021 |
| Scooby DOO Property Limited | Extraterritorial | 2013 |
| Scooby OIL & GAS Limited | Mining & quarrying | 2012 |
| Scopro Ltd. | Real estate | 2004 |