| Sirona OH Ltd | Public administration | 2018 |
| Sisac Energy Resources Limited | Real estate | 2013 |
| Sisac Properties Limited | Real estate | 2018 |
| Siskin Asset Management Limited | Professional & scientific | 2011 |
| Siso Plumbing & Heating Ltd | Construction | 2026 |
| Sisters.Ac Ltd | Other services | 2024 |
| Sith & Sage Ltd | Manufacturing | 2025 |
| Sitka Studio Limited | Professional & scientific | 2025 |
| Sitronik Limited | Information & communication | 2015 |
| Sivco Properties Ltd | Households | 2026 |
| SIX by SIX Salon Ltd | Other services | 2025 |
| SIX Flames Food Ltd | Hospitality | 2026 |
| SIX-13 Physiotherapy Consults Ltd | Health & social care | 2025 |
| Sixes Cricket Franchise Ltd | Hospitality | 2023 |
| Sixu Ltd | Other services | 2024 |
| SJ Fairless Ltd | Professional & scientific | 2017 |
| SJA Coaching Ltd | Administrative & support | 2024 |
| SJA Platinum Property Group Ltd | Hospitality | 2022 |
| SJA Property Group Ltd | Real estate | 2022 |
| SJA Property Solutions Ltd | Real estate | 2024 |
| SJA Spaces Turriff Ltd | Real estate | 2024 |
| SJC+0 Accountant Limited | Professional & scientific | 2015 |
| SJD Investments Ltd. | Administrative & support | 2011 |
| SJD Motors Ltd | Wholesale & retail | 2017 |
| SJM Consulting (Scotland) Limited | Education | 2022 |
| SJM Electrical (Aberdeen) Ltd | Construction | 2018 |
| SJS Electrical Ltd | Construction | 2021 |
| SJS Gardening Limited | Administrative & support | 2009 |
| SJS Welding Services Ltd | Construction | 2023 |
| Sjsg Consultants Ltd. | Professional & scientific | 2010 |
| SK Global Engineering Limited | Professional & scientific | 2013 |
| SK Perfumes and Fragrances Limited | Wholesale & retail | 2025 |
| SK Property Solutions Ltd | Real estate | 2018 |
| SKA Property Development Limited | Real estate | 2013 |
| Skalva Technical Services Ltd | Administrative & support | 2015 |
| Skara Holdings Limited | Administrative & support | 2015 |
| Skateraw Fisheries Limited | Wholesale & retail | 2016 |
| SKE Logistics Limited | Transport & logistics | 2023 |
| Skene Developments (Aberdeen) Limited | Construction | 2025 |
| Skene Enterprises (Aberdeen) Limited | Construction | 1980 |
| Skene Investments (Aberdeen) Limited | Construction | 1975 |
| Skene Square Ltd | Real estate | 2024 |
| Skene Street Ltd | Health & social care | 2014 |
| Skene Subsea Technology Ltd | Administrative & support | 2013 |
| Skerryvore Fishing Limited | Agriculture & fishing | 2019 |
| Skillflex Ltd | Wholesale & retail | 2019 |
| Skillvault Ltd | Information & communication | 2025 |
| Skim App Limited | Professional & scientific | 2020 |
| Skin Aesthetix Ltd | Other services | 2022 |
| Skinner Ropes & Rigging Limited | Construction | 2025 |
| Skinny Pink Hippo Limited | Arts & recreation | 2024 |
| Skinnyhouse Developments Limited | Construction | 2014 |
| Skinpath Ltd | Health & social care | 2021 |
| Skios Information Management Solutions Limited | Information & communication | 1997 |
| Skipper's Ventures Limited | Wholesale & retail | 2024 |
| Sklf Ltd | Administrative & support | 2008 |
| SKM 104 Ltd | Wholesale & retail | 2017 |
| SKM Project Services Limited | Information & communication | 2013 |
| Skoff Catering Ltd | Hospitality | 2023 |
| SKUK20 Ltd | Hospitality | 2020 |
| Sky Davis Productions Ltd | Arts & recreation | 2012 |
| Sky Nails Aberdeen Ltd | Other services | 2022 |
| Sky Sync Tech Ltd | Information & communication | 2025 |
| Skye & Lochalsh Investments Limited | Real estate | 2022 |
| Skyestar HR Limited | Professional & scientific | 2022 |
| Skylar Shepherd Limited | Information & communication | 2021 |
| Skylark Energy Systems Limited | Wholesale & retail | 2000 |
| Skyline Cycles and Sports Ltd | Wholesale & retail | 2021 |
| Skyline Scaffolding Services Limited | Construction | 2024 |
| Skylz Ltd | Other services | 2026 |
| Skypower Property and Engineering Ltd | Professional & scientific | 2019 |
| Skyshark Aerobotics Limited | Manufacturing | 2024 |
| SL Architectural and Building Services Ltd. | Professional & scientific | 2003 |
| Slains Ltd | Hospitality | 2025 |
| Slanjj Ltd | Wholesale & retail | 2021 |
| Slap Sale Ltd | Wholesale & retail | 2025 |
| Sleekit Ltd | Wholesale & retail | 2025 |
| SLF Developments Limited | Professional & scientific | 2001 |
| Slicktrack Ltd | Professional & scientific | 2024 |
| Slim Gray Consultants Ltd | Professional & scientific | 2018 |
| Slime Studio Limited | Wholesale & retail | 2026 |
| Slims Foods Ltd | Hospitality | 2025 |
| Slioch Management Limited | Other services | 2003 |
| SLK Motor Services Ltd | Wholesale & retail | 2025 |
| Sllp 246 Limited | Administrative & support | 2018 |
| Sllp 251 Limited | Administrative & support | 2018 |
| Sllp 252 Limited | Administrative & support | 2019 |
| Sllp 329 Limited | Administrative & support | 2021 |
| Sllp 394 Limited | Administrative & support | 2023 |
| Sllp 409 Limited | Administrative & support | 2023 |
| Sllp 439 Limited | Administrative & support | 2025 |
| Sllp 446 Limited | Administrative & support | 2025 |
| Sllp 451 Limited | Administrative & support | 2025 |
| Sllp 453 Limited | Administrative & support | 2026 |
| Sllp 462 Limited | Administrative & support | 2026 |
| Sllp 463 Limited | Administrative & support | 2026 |
| Sllp 464 Limited | Administrative & support | 2026 |
| Sllp 465 Limited | Administrative & support | 2026 |
| SLV Technologies Ltd | Information & communication | 2023 |
| SM Contracting Ltd | Manufacturing | 2024 |