| SM Marketing Limited | Information & communication | 2016 |
| SM Renewables Limited | Professional & scientific | 2025 |
| Small FAR Away Well Engineering Ltd | Professional & scientific | 2019 |
| SMALL2BIG House Ltd | Manufacturing | 2020 |
| Smart Blinds Aberdeen Limited | Extraterritorial | 2018 |
| Smart Connect Horizon Ltd | Wholesale & retail | 2025 |
| Smart Cuisine Limited | Hospitality | 2015 |
| Smart Drilling Performance Solutions Ltd | Professional & scientific | 2017 |
| Smart Employee Eyecare Limited | Wholesale & retail | 2016 |
| Smart Infrastructure Limited | Information & communication | 2022 |
| Smart Intervention Systems Limited | Administrative & support | 2013 |
| Smart Space Solutions Ltd | Real estate | 2023 |
| Smart Technical Consultancy Ltd | Professional & scientific | 2024 |
| Smart Technology Systems Ltd. | Wholesale & retail | 2000 |
| Smarteam UK Ltd | Information & communication | 2025 |
| Smartfix Aberdeen Limited | Administrative & support | 2020 |
| Smartpluz Consulting Ltd | Administrative & support | 2012 |
| Smartrural Limited | Information & communication | 2018 |
| Smartrural Operations Limited | Information & communication | 2019 |
| Smartwave Mobile Ltd | Wholesale & retail | 2026 |
| Smash N Serve UK Limited | Arts & recreation | 2025 |
| Smax Properties UK Limited | Real estate | 2022 |
| SMB Rehab Optionz Ltd | Health & social care | 2015 |
| SMC Access & Inspection Ltd | Professional & scientific | 2025 |
| SMC Offshore Ltd | Professional & scientific | 2024 |
| Smeddum Holdings Limited | Financial services | 2021 |
| Smeddum Ltd | Other services | 2025 |
| Smeltzer-Beames Limited | Professional & scientific | 2015 |
| SMG Engineering Services Ltd | Construction | 2021 |
| SMG Nextgen Ventures Ltd | Information & communication | 2025 |
| Smile by CJ Limited | Hospitality | 2023 |
| Smiles Away Ltd | Real estate | 2024 |
| Smiling BAG Ltd | Financial services | 2022 |
| Smith & Mercer Buy to LET Properties Limited | Real estate | 2021 |
| Smith & Mercer Investments Limited | Hospitality | 2021 |
| Smith & Newlands Commercials Ltd | Real estate | 2025 |
| Smith and Wilson Bespoke Ltd | Administrative & support | 2019 |
| Smith Callie Ventures Ltd | Real estate | 2024 |
| Smits Wellservices Limited | Professional & scientific | 2026 |
| SMM Aberdeen Ltd | Construction | 2025 |
| SMR Document Control Ltd | Professional & scientific | 2012 |
| Smrs Consultants UK Ltd | Information & communication | 2011 |
| SMS Electrical (Aberdeen) Limited | Construction | 2016 |
| SMS END of Life Companions CIC | Health & social care | 2025 |
| SMS Thanusan Ltd | Wholesale & retail | 2018 |
| SMW Limited | Other services | 1996 |
| Snap SEW Ltd | Wholesale & retail | 2024 |
| Snappy Removals & Storage Ltd | Transport & logistics | 2021 |
| SND Subsea Ltd | Real estate | 2014 |
| Sneakpeak Ltd | Wholesale & retail | 2025 |
| Sneap Limited | Administrative & support | 2018 |
| Sneddon Limited | Extraterritorial | 1996 |
| Sneed Energy Ltd | Professional & scientific | 2024 |
| Snmhf Medical Limited | Administrative & support | 2017 |
| Snooze Sleepwear Ltd | Wholesale & retail | 2025 |
| Snow and Oak Ltd | Real estate | 2021 |
| Snowbars Limited | Hospitality | 2025 |
| Snowdrop Argyll Ltd | Health & social care | 1992 |
| Snowfend Limited | Real estate | 2010 |
| SNR Properties Limited | Real estate | 2017 |
| SNS PD Ltd | Hospitality | 2013 |
| Snug&Sleek Limited | Wholesale & retail | 2025 |
| SO... Aberdeen Limited | Hospitality | 2017 |
| Soarsa 72 Limited | Agriculture & fishing | 2006 |
| SOB (Well Intervention Solutions) Ltd | Manufacturing | 2024 |
| Soccashot Limited | Arts & recreation | 2014 |
| Soda Fountain Ltd | Administrative & support | 2024 |
| Sodexo Remote Sites Holdings Limited | Hospitality | 1998 |
| Sodexo Remote Sites Scotland Limited | Hospitality | 1976 |
| Sodexo Remote Sites Support Services Limited | Financial services | 1995 |
| SOF Source International Limited | Professional & scientific | 2023 |
| Sofia Aberdeen Ltd | Hospitality | 2024 |
| Sofiac. Ltd | Hospitality | 2026 |
| Sofra Aberdeen Ltd | Hospitality | 2025 |
| Sofra Trading Ltd | Hospitality | 2025 |
| Soft Pictures Ltd | Professional & scientific | 2026 |
| Softcell Medical Limited | Health & social care | 2009 |
| Softchem Limited | Professional & scientific | 2015 |
| Softocrat Limited | Professional & scientific | 2019 |
| Softouch Limited | Real estate | 1989 |
| Software Ltd. | Information & communication | 1993 |
| Software Systems Open for Business Limited | Information & communication | 2008 |
| Soharos Ltd | Wholesale & retail | 2026 |
| Sohco Management Limited | Professional & scientific | 2019 |
| Soiree a Geneve LP | | 2013 |
| Soiree Hair and Beauty Limited | Other services | 2025 |
| Sojico Limited | Information & communication | 2017 |
| Soju Solutions Limited | Professional & scientific | 2019 |
| SOL FTP Properties Limited | Real estate | 2013 |
| Sola Beauty Aberdeen Ltd | Other services | 2026 |
| Solab IT Services Limited | Administrative & support | 1991 |
| Solad Estates Ltd | Real estate | 2026 |
| Solad Services Ltd | Real estate | 2010 |
| Solas Consultancy Ltd | Wholesale & retail | 2014 |
| Solefusion 3D Limited | Manufacturing | 2017 |
| Solids Control Services Environmental Limited | Administrative & support | 2007 |
| Solids Control Services Limited | Mining & quarrying | 2010 |
| Solids Control Services Resources Limited | Administrative & support | 2010 |
| Sollid Care Ltd | Health & social care | 2023 |
| Solomax Inter LP | | 2014 |