| Spex Holdings UK Limited | Professional & scientific | 2017 |
| Spex Offshore (UK) Limited | Administrative & support | 2011 |
| Spex OIL and GAS Limited | Manufacturing | 2016 |
| Spex Oilfield Limited | Manufacturing | 2016 |
| Speyside Enterprises Limited | Manufacturing | 1997 |
| Speyside Property Limited | Real estate | 2022 |
| Speyside Renewable Energy Partnership Limited | Energy | 2011 |
| Spfdbk Ltd | Information & communication | 2018 |
| Spice Action Aberdeen Ltd | Hospitality | 2023 |
| Spice of Asia (UK) Ltd | Wholesale & retail | 2011 |
| Spiceation Food Ltd | Hospitality | 2019 |
| Spider Applications Limited | Professional & scientific | 2016 |
| Spikenard Healthcare Limited | Health & social care | 2015 |
| Spine First Ltd | Health & social care | 2022 |
| Spiral Lotus Studios Ltd | Administrative & support | 2017 |
| Spire Services Aberdeen Limited | Other services | 2022 |
| Spires Properties Limited | Construction | 2017 |
| Spirit Energy North Sea OIL Limited | Mining & quarrying | 2000 |
| Spirit North Sea GAS Limited | Mining & quarrying | 1998 |
| Spirit of Life Spiritualist Centre Limited | Health & social care | 2019 |
| Spirit of Shetland Limited | Manufacturing | 2021 |
| Spirit Production (Services) Limited | Administrative & support | 2006 |
| Spirit Vanguard Ltd | Information & communication | 2023 |
| Spital Devco Ltd | Real estate | 2023 |
| Spital Local Store Limited | Wholesale & retail | 2016 |
| Splat Apps Ltd. | Administrative & support | 2015 |
| Splendid Homes Limited | Real estate | 2019 |
| Sport Aberdeen | Administrative & support | 2008 |
| Sport Horse UK Limited | Arts & recreation | 2003 |
| Sportsweb Scotland Limited | Arts & recreation | 2010 |
| Sppmc Ltd | Professional & scientific | 2025 |
| SPR21 Ltd | Hospitality | 2026 |
| Spraph Limited | Information & communication | 2017 |
| Spring PFM Ltd | Real estate | 2024 |
| Springbok Drilling Ltd. | Administrative & support | 2005 |
| Springdale Ltd | Real estate | 2020 |
| Springhill Nurseries (Wholesale) Limited | Agriculture & fishing | 1990 |
| Sprinkle & Blossom Ltd | Manufacturing | 2025 |
| Sproat Restaurants Ltd | Hospitality | 2023 |
| SPS Import Export Ltd | Wholesale & retail | 2021 |
| Spudzrus Ltd | Hospitality | 2025 |
| SPW Carpet Company Limited | Wholesale & retail | 2021 |
| SQ Yarrow Limited | Professional & scientific | 2021 |
| Squeaky Clean WC Limited | Administrative & support | 2017 |
| SR Contractor Ltd | Professional & scientific | 2016 |
| SR Crescent Ltd | Real estate | 2025 |
| SR Medical & Co. Ltd | Health & social care | 2025 |
| SR Morrison Ltd | Agriculture & fishing | 2022 |
| SR Production Engineering Limited | Mining & quarrying | 2016 |
| SR Teamwear Ltd | Wholesale & retail | 2023 |
| SR2 Communications Limited | Information & communication | 2021 |
| SR2 Company Secretarial Limited | Extraterritorial | 2025 |
| SR2 Group Limited | Financial services | 2023 |
| SR2 Professional Services Limited | Professional & scientific | 2023 |
| SR2 Property Limited | Real estate | 2026 |
| SRA Solutions Ltd | Real estate | 2025 |
| Sraosha Limited | Professional & scientific | 2016 |
| Sreenivasulu Limited | Hospitality | 2025 |
| SRI Engineers Ltd | Professional & scientific | 2012 |
| SRI SAI Durga Limited | Wholesale & retail | 2018 |
| SRI Venkateshwara Ltd | Hospitality | 2023 |
| Srilakshmi Limited | Professional & scientific | 2012 |
| SRK Hotels Limited | Hospitality | 2024 |
| Srlk Construction Technologies Limited | Construction | 2026 |
| Srlk EV Charge Limited | Construction | 2025 |
| SRP Oilfield Services Ltd | Professional & scientific | 2024 |
| SRS Clothing Ltd | Wholesale & retail | 2024 |
| SRS Healthcare Ltd | Health & social care | 2025 |
| SRS Hotels Aberdeen Limited | Hospitality | 2018 |
| SRS Skills Ltd | Education | 2025 |
| SRS Travel Ltd | Administrative & support | 2025 |
| Srsgroup Ltd | Financial services | 2025 |
| SRW Design Ltd. | Professional & scientific | 2011 |
| SS Autovalet Limited | Administrative & support | 2008 |
| SS Bars Limited | Hospitality | 2026 |
| SS Football Coaching Ltd | Education | 2019 |
| SS GAS Engineers Ltd | Professional & scientific | 2025 |
| SS4 Investments Ltd | Real estate | 2019 |
| Ssasvs Beauty Ltd | Other services | 2026 |
| SSK23 Ltd | Wholesale & retail | 2017 |
| SSL Embroidery & Print Limited | Professional & scientific | 2006 |
| Sspa Ltd | Hospitality | 2023 |
| Ssterling Workforce Enterprises Limited | Administrative & support | 2020 |
| SSW Welding and Fabrication Ltd | Manufacturing | 2024 |
| ST Beauty Scot Ltd | Other services | 2022 |
| ST BUILD7 Limited | Construction | 2025 |
| ST Clair Residential Ltd | Professional & scientific | 2024 |
| ST Helens Offshore Ltd | Professional & scientific | 2025 |
| ST John's Wells Wind Farm Limited | Energy | 2008 |
| ST Swithin Properties Limited | Real estate | 2025 |
| ST. Johns Hill Wind Holdco Limited | Financial services | 2011 |
| ST. Johns Hill Wind Limited | Energy | 2011 |
| ST. Julegar Limited | Hospitality | 2007 |
| ST. Luke's Limited | Arts & recreation | 1994 |
| ST. Swithin Studio Ltd. | Administrative & support | 2015 |
| Stable Logistics Services Ltd | Professional & scientific | 2025 |
| Stacey OIL Services Limited | Other services | 1975 |
| Stack Attack Subsea Limited | Administrative & support | 2021 |
| Stadium Aberdeen Limited | Arts & recreation | 2006 |
| Staffplacer Ltd | Administrative & support | 2024 |