| BG Piping Design Limited | Professional & scientific | 2014 |
| BGD Design (Aberdeen) Limited | Professional & scientific | 2010 |
| BGT Properties Limited | Real estate | 2016 |
| BH Financial & Mortgage Solutions Limited | Financial services | 2004 |
| BHI Property Services Limited | Hospitality | 2018 |
| BHS Solutions Ltd | Manufacturing | 2020 |
| BHW Services Ltd | Mining & quarrying | 2016 |
| Bianco E Azzurro Ltd | Arts & recreation | 2024 |
| BIC Mobile Car Wash Ltd | Wholesale & retail | 2025 |
| Bicocca Property Group Ltd | Hospitality | 2022 |
| Bie's Trading Limited | Transport & logistics | 2020 |
| Bieldside Limited | Financial services | 2025 |
| Biennale Inter LP | | 2013 |
| Big Adventure Scotland Ltd | Administrative & support | 2025 |
| Big Andy’S Ltd | Hospitality | 2025 |
| Big Apple Graphics Limited | Professional & scientific | 2002 |
| Big Bear Metals Limited | Extraterritorial | 2023 |
| Big Build Technology Ltd | Wholesale & retail | 2009 |
| Big Crust Ltd | Manufacturing | 2026 |
| Big Impact Marketing Ltd | Professional & scientific | 2009 |
| Big M Timber (Aberdeen) Limited | Manufacturing | 2023 |
| Big M Timber Products Limited | Manufacturing | 2005 |
| Big Mannys' Pizza Limited | Hospitality | 2021 |
| Big Mo's Removals Ltd | Transport & logistics | 2025 |
| Bigpanda Property Investments Ltd | Real estate | 2026 |
| Bigray Limited | Professional & scientific | 2023 |
| Bigup Limited | Professional & scientific | 2005 |
| Bilfinger Northwest Europe Limited | Financial services | 2015 |
| Bilfinger Salamis UK Limited | Water & waste | 1973 |
| Bill BT Limited | Construction | 2014 |
| Bill HAY Limited | Health & social care | 1990 |
| Bimtex Limited | Professional & scientific | 2012 |
| Binarybusiness Ltd | Other services | 2023 |
| Binatec Distribution LP | | 2013 |
| Binghill Estates Limited | Real estate | 1977 |
| Binnie Electrical Limited | Administrative & support | 2008 |
| Bintang Enterprise Ltd | Financial services | 2025 |
| Bintang Property Limited | Real estate | 2025 |
| BIO Builds Ltd | Construction | 2024 |
| Bio-Nutrix Laboratories Ltd | Wholesale & retail | 2021 |
| Bioaberdeen Limited | Real estate | 2017 |
| Biocafe Limited | Hospitality | 2017 |
| Bioreliance Ltd. | Professional & scientific | 1990 |
| Bioscapes Limited | Agriculture & fishing | 1982 |
| Biosus Energy Holdings Ltd | Professional & scientific | 2024 |
| Biosus Energy Ltd | Energy | 2013 |
| BIR Dent PVT Ltd | Other services | 2025 |
| Birchwood Land Limited | Real estate | 2002 |
| Birkhill Storage and Distribution Limited | Construction | 2015 |
| Birnam Blue Ltd | Real estate | 2021 |
| Birnie & Stewart Ltd | Agriculture & fishing | 2015 |
| Birque Limited | Other services | 2022 |
| Bisino Limited | Professional & scientific | 2017 |
| Bissol Limited | Administrative & support | 2015 |
| Bistro Paris Ltd | Hospitality | 2025 |
| Bitnifty Ltd | Information & communication | 2023 |
| Biyem International Limited | Transport & logistics | 2020 |
| Bizzwhiz Limited | Wholesale & retail | 2024 |
| BJ Brown Consultants Limited | Professional & scientific | 2026 |
| BJ Services Company Africa Limited | Mining & quarrying | 1992 |
| BJ Services Company Limited | Mining & quarrying | 1993 |
| BJ Services Company Middle East Limited | Mining & quarrying | 1993 |
| BJH Joinery Ltd | Construction | 2023 |
| BJK Winton Properties Limited | Real estate | 2021 |
| BJR Accounting Limited | Professional & scientific | 2022 |
| BK Access Ltd | Construction | 2026 |
| Bkinfotech Limited | Wholesale & retail | 2026 |
| Bkmb Limited | Professional & scientific | 2016 |
| BL Inspection Services Ltd | Manufacturing | 2022 |
| BL Properties Scotland Ltd | Real estate | 2024 |
| BL Scotia LP | | 2009 |
| Black & Whyte Limited | Real estate | 2010 |
| Black and White Men's Grooming Ltd | Other services | 2023 |
| Black Atom (Renovations) Ltd | Construction | 2021 |
| Black Atom (Residential) Limited | Real estate | 2022 |
| Black Atom Holdings Limited | Financial services | 2022 |
| Black Boots Enterprise Ltd | Real estate | 2013 |
| Black Cat (Aberdeen) CIC | Hospitality | 2017 |
| Black Cats Energy Consultants Ltd | Professional & scientific | 2020 |
| Black DHU Financial Ltd. | Financial services | 2007 |
| Black Electrical Services Ltd | Construction | 2010 |
| Black Gold Drilling Consultancy Ltd | Administrative & support | 2012 |
| Black Heart Soap Ltd | Manufacturing | 2025 |
| Black Hill Ecology Ltd | Professional & scientific | 2016 |
| Black Rooster Peri Peri Cathcart Limited | Hospitality | 2018 |
| Black Rooster Peri Peri Govan Ltd | Hospitality | 2019 |
| Black Rooster Peri Peri Limited | Hospitality | 2017 |
| Black Rooster Peri Peri Paisley Limited | Hospitality | 2018 |
| Black Rooster Possil Ltd | Hospitality | 2018 |
| Black Sand Motors Ltd | Wholesale & retail | 2026 |
| Black Scottish Stories Ltd | Professional & scientific | 2024 |
| Black Tartan Limited | Other services | 2024 |
| Black&White Barber Ltd | Other services | 2019 |
| Blackadders Trustees (Aberdeen) Limited | Professional & scientific | 2014 |
| Blackbox Avionics 2000 Limited | Professional & scientific | 2009 |
| Blackburn Garage Limited | Wholesale & retail | 2013 |
| Blackdog Industrial Ltd | Real estate | 2026 |
| Blackdog Land (Aberdeen) Limited | Real estate | 2013 |
| Blackdog Salmon Fishings Limited | Agriculture & fishing | 2017 |
| Blackdog Service Company Limited | Professional & scientific | 2013 |