| Beast of the East Campervans Ltd | Administrative & support | 2021 |
| Beatson Gordon Ltd | Other services | 2010 |
| Beattie Couriers Ltd | Transport & logistics | 2026 |
| Beattie Estates Ltd | Real estate | 2015 |
| Beauco Ltd | Administrative & support | 2017 |
| Beautan (2020) Ltd | Other services | 2020 |
| Beautiful Assets Ltd. | Health & social care | 2015 |
| Beauty City Ltd | Other services | 2021 |
| Beauty Lounge (Aberdeen) Ltd | Other services | 2025 |
| Beauty Petals Limited | Wholesale & retail | 2024 |
| Bectecs Limited | Professional & scientific | 2011 |
| Bedford Foodservice Ltd | Hospitality | 2024 |
| Bedtime BED Centre Limited | Wholesale & retail | 1982 |
| Bedz 2 Go Aberdeen Limited | Wholesale & retail | 2018 |
| BEE Acoustics Ltd | Professional & scientific | 2020 |
| Beechgrove Gdns Ltd | Hospitality | 2021 |
| Beedie Lamont Limited | Professional & scientific | 1992 |
| Beej School of Arts Ltd | Arts & recreation | 2015 |
| Beeproj Global Resources Limited | Professional & scientific | 2022 |
| Beerenberg UK Ltd | Mining & quarrying | 2019 |
| Beeso Limited | Administrative & support | 2023 |
| Befriend a Child | Health & social care | 2006 |
| Begoniabloom Limited | Real estate | 2025 |
| Behaviour Evolution Limited | Health & social care | 2020 |
| Belair Gardens Limited | Information & communication | 2020 |
| Belfast & Liverpool LP | | 2013 |
| Belfast Fleet LP | | 2014 |
| Belfast Invest LP | | 2013 |
| Belg Cafe Ltd | Hospitality | 2023 |
| Belgica Inter LP | | 2014 |
| Belgrave Electrical Limited | Professional & scientific | 1993 |
| Believegroceries Ltd | Hospitality | 2026 |
| Bell Subsea Limited | Professional & scientific | 2017 |
| Bella Scottish Limited Partnership | | 2016 |
| Belle and Blokes Ltd | Wholesale & retail | 2025 |
| Bellevue Maisons Ltd | Real estate | 2025 |
| Belley Puga Limited | Other services | 2011 |
| Bellino (Aberdeen) Limited | Wholesale & retail | 2011 |
| Bellmill (Scotland) Limited | Professional & scientific | 1994 |
| Bellö Beauty Ltd | Other services | 2021 |
| Belmar Engineering Services Limited | Professional & scientific | 1975 |
| Belmar Holdings Limited | Manufacturing | 1996 |
| Belmont Community Cinema Ltd | Arts & recreation | 2023 |
| Belmont International Ltd | Education | 2022 |
| Belmont Kebab Express Ltd | Hospitality | 2026 |
| Below Decks Co (Altens) Ltd | Wholesale & retail | 2025 |
| Belsenso Executive Limited | Administrative & support | 2024 |
| Belvack Limited | Real estate | 1979 |
| Belvidere Consulting Ltd | Mining & quarrying | 2019 |
| Bema Properties Limited | Real estate | 2015 |
| BEN Arthur Resort Development Company Limited | Construction | 2012 |
| BEN Building Services Aberdeen Ltd | Real estate | 2026 |
| BEN Macdonald Slating Ltd | Construction | 2021 |
| BEN Plastering Ltd | Construction | 2025 |
| BEN Reid & Company (Aberdeen) Limited | Agriculture & fishing | 1964 |
| BEN Reid & Company Limited | Professional & scientific | 1993 |
| BEN Reid (Forestry) | | 2000 |
| BEN Thow Limited | Real estate | 1975 |
| Ben's Honey BEE Farm Ltd | Agriculture & fishing | 2025 |
| Benamara Limited | Real estate | 2021 |
| Benchsmiths Commercial Ltd | Manufacturing | 2023 |
| Bender Dating IP Limited | Professional & scientific | 2021 |
| Bender Dating Ltd | Other services | 2020 |
| Benefactors Property Management Limited | Households | 2017 |
| Benelek Ltd | Construction | 2025 |
| Bener-Gul Limited | Real estate | 2019 |
| Bengal Dish Ltd | Hospitality | 2019 |
| Benham Property Ltd | Real estate | 2021 |
| Beni Creations Limited | Other services | 2017 |
| Benluna Limited | Administrative & support | 1997 |
| Benmica Limited | Professional & scientific | 2016 |
| Bennachie Equine Vets Limited | Professional & scientific | 2025 |
| Bennachie Horizon CIC | Education | 2025 |
| Bennachie Services Limited | Professional & scientific | 1994 |
| Bennett Architectural Design Limited | Professional & scientific | 2003 |
| Bennetts Handyman Services Ltd | Construction | 2023 |
| BEO Holdings Limited | Real estate | 2022 |
| Berliner HOF LP | | 2014 |
| Berriedale Bridge of DON Ltd | Other services | 2024 |
| Berrin Limited | Hospitality | 2024 |
| Berrio & Pejuuk Ltd | Health & social care | 2022 |
| Berry Fusion Ltd | Manufacturing | 2025 |
| Berryden Ltd | Wholesale & retail | 2024 |
| Berzos ABZ Ltd | Hospitality | 2023 |
| Bessie's Street Eats Ltd | Hospitality | 2025 |
| Bessie’S Kitchen Ltd | Hospitality | 2023 |
| Best Buds Headshop Aberdeen Ltd | Wholesale & retail | 2025 |
| Best Feast Limited | Hospitality | 2025 |
| Best Kebab Aberdeen Ltd | Hospitality | 2025 |
| Bestchoice Retail Limited | Wholesale & retail | 2022 |
| Bestway Environmental Technologies Ltd | Professional & scientific | 2018 |
| Beta Health Care Solutions Limited | Health & social care | 2025 |
| Betay Foods Ltd | Hospitality | 2024 |
| Betteraide Care Ltd | Health & social care | 2026 |
| Bettyhill Wind Energy Limited | Energy | 2010 |
| Beulah Packaging Ltd | Administrative & support | 2025 |
| Bev's Bistro Limited | Hospitality | 2022 |
| Bewley Quality Services Limited | Professional & scientific | 2025 |
| Beyaz AB24 Ltd | Real estate | 2021 |
| BFL Consulting Ltd | Professional & scientific | 2024 |