| SGL Investment 5 Ltd | Real estate | 2023 |
| SGM Kitchens Ltd | Construction | 2025 |
| Sgmi Ltd | Professional & scientific | 2024 |
| SGN Well Engineering Services Ltd. | Professional & scientific | 2007 |
| SGS GAS Analysis Services Scotland Limited | Mining & quarrying | 2016 |
| SGS Scotia Limited | Wholesale & retail | 2023 |
| Sgurr Safety Limited | Administrative & support | 2012 |
| Sgurrenergy Limited | Financial services | 2003 |
| SGW Architects Limited | Professional & scientific | 2018 |
| SGZ Cononish Limited | Mining & quarrying | 2017 |
| SGZ Grampian Limited | Mining & quarrying | 2006 |
| Shaddai Energy Consultancy Ltd. | Professional & scientific | 2014 |
| Shaddai Ltd | Professional & scientific | 2023 |
| Shaddai Properties Scot Ltd | Real estate | 2025 |
| Shade Technologies Ltd | Information & communication | 2019 |
| Shadows Bar Limited | Hospitality | 2026 |
| Shadows Pubco Limited | Hospitality | 2025 |
| Shaftesbury Well Solutions Ltd. | Real estate | 2011 |
| Shah Zaki Casa Bella Limited | Hospitality | 2024 |
| Shahin Group Limited | Other services | 2022 |
| SHAHIN1 Group Ltd | Other services | 2023 |
| SHAHIN1 Properties Limited | Real estate | 2024 |
| Shake Waffle N Roll ABZ Ltd | Hospitality | 2020 |
| Shaker & Spritz Ltd | Hospitality | 2025 |
| Shakes Group Ltd | Hospitality | 2021 |
| Shakes N Cakes Aberdeen Ltd | Hospitality | 2016 |
| Shalimar Kebab Aberdeen Ltd | Hospitality | 2023 |
| Shallion Dementia Support Ltd | Health & social care | 2026 |
| Shallion Limited | Public administration | 2025 |
| Shalom Catering and Events Services Limited | Hospitality | 2024 |
| Shalom Property Solutions UK Ltd | Real estate | 2020 |
| Shamrock Garden Services Limited T/A Easigrass Aberdeen and Glasgow Limited | Administrative & support | 2005 |
| Shamu Energy Ltd | Professional & scientific | 2025 |
| Shan Yang Ltd | Transport & logistics | 2026 |
| Shand BHN Ltd | Financial services | 2022 |
| Shandong Limited | Wholesale & retail | 2020 |
| Shaneth Limited | Agriculture & fishing | 2003 |
| Shankar Tech Ltd | Administrative & support | 2013 |
| Shanks Tech Ltd | Professional & scientific | 2020 |
| Shannon Fishing Limited | Agriculture & fishing | 1995 |
| Shano Barbers Ltd | Other services | 2026 |
| Sharazur Aberdeen Ltd | Other services | 2025 |
| Sharecat Solutions Limited | Professional & scientific | 2001 |
| Shark Real Estate Ltd | Real estate | 2021 |
| Sharlie Ltd | Administrative & support | 2017 |
| Sharon Gill School of Dance Limited | Administrative & support | 2020 |
| Sharp Finish Property Ltd | Real estate | 2006 |
| Sharp Group Ltd | Financial services | 2020 |
| Sharpe's of Aberdeen Ltd | Wholesale & retail | 2022 |
| Sharpsaw Joinery and Builders Ltd | Manufacturing | 2020 |
| Shashvinth Ltd | Wholesale & retail | 2020 |
| Shaun Laird Joinery Ltd | Construction | 2017 |
| Shay Logan Plumbing and Heating Ltd | Construction | 2023 |
| Shed Metering Consultancy Ltd | Professional & scientific | 2025 |
| Shedbal's Retail Ltd | Wholesale & retail | 2018 |
| Sheedaz Healthcare Services Ltd | Administrative & support | 2022 |
| Sheer Tax Limited | Professional & scientific | 2023 |
| Shefes Ltd | Professional & scientific | 2022 |
| Shekainah Enterprises Limited | Agriculture & fishing | 2021 |
| Shelf Solutions Limited | Professional & scientific | 2015 |
| Shell Trustee Solutions Limited | Professional & scientific | 1973 |
| Shelter 44 Limited | Hospitality | 2018 |
| Shelter IMS Ltd | Hospitality | 2024 |
| Shema London Limited | Wholesale & retail | 2026 |
| Shemco Ltd | Wholesale & retail | 2023 |
| Shenol OB Ltd | Transport & logistics | 2024 |
| Shensi International Trading & Manufacturing Ltd | Wholesale & retail | 2024 |
| Sheona Gordon Property Search Limited | Administrative & support | 2025 |
| Shepherd Project Engineering Limited | Professional & scientific | 2008 |
| Sheret Energy Offshore Limited | Information & communication | 2025 |
| Sheriffmill Motor Company Limited | Manufacturing | 1988 |
| Sheron Private Ltd | Health & social care | 2020 |
| Sherry Logistics Limited | Transport & logistics | 2025 |
| Sherys Ltd | Wholesale & retail | 2019 |
| Shetland FM Limited | Hospitality | 2014 |
| Shetland Line 1984 Limited | Transport & logistics | 1984 |
| Shetland Medicals Limited | Health & social care | 2024 |
| Shetland Robotics Limited | Professional & scientific | 2025 |
| Shetland Surgery Limited | Health & social care | 2014 |
| Shevanna Consulting Ltd | Administrative & support | 2018 |
| SHH Operations Limited | Administrative & support | 2023 |
| Shiddo Ltd | Professional & scientific | 2023 |
| Shifaa Naturals Limited | Wholesale & retail | 2025 |
| Shift Geothermal Ltd | Professional & scientific | 2020 |
| Shiloh Retail Ltd | Wholesale & retail | 2020 |
| Shine Beauty Lounge Limited | Other services | 2012 |
| Shine Brow and Beauty Limited | Other services | 2012 |
| Shine Nail and Beauty Limited | Other services | 2017 |
| Shinewave Cleaning Services Ltd | Administrative & support | 2025 |
| Shining Retail Limited | Wholesale & retail | 2025 |
| Shinnie Electrical Limited | Construction | 2016 |
| Shinnies Limited | Administrative & support | 2012 |
| Shiny Networks Limited | Information & communication | 2016 |
| Shirdi SAI Abdn Limited | Hospitality | 2024 |
| Shirlaws Limited | Wholesale & retail | 1991 |
| Shish in Stead Ltd | Hospitality | 2024 |
| Shish Tandoori (Aberdeen) Limited | Hospitality | 2004 |
| Shmed Ltd | Health & social care | 2023 |
| Shock N’ Shop Ltd | Wholesale & retail | 2025 |
| Shopcom Limited | Hospitality | 2017 |