| Blackett Property Ltd | Construction | 2025 |
| Blackford Renewables Ltd | Energy | 2022 |
| Blackgard Joinery Ltd | Manufacturing | 2025 |
| Blackmill Project Management Ltd | Professional & scientific | 2023 |
| Blackphenix Ltd | Information & communication | 2020 |
| Blackridge Developments Limited | Construction | 2015 |
| Blackstar Consultancy Services Limited | Professional & scientific | 2021 |
| Blacktop Associates Ltd | Professional & scientific | 2021 |
| Blackwood Executive Assistance Ltd | Administrative & support | 2015 |
| Blackwood Partners LLP | | 2010 |
| Blade Energy Partners Limited | Administrative & support | 2009 |
| Blair Garage Limited | Wholesale & retail | 1993 |
| Blak Doar Limited | Wholesale & retail | 2026 |
| Blbb Services Ltd | Professional & scientific | 2022 |
| Blendtech Limited | Professional & scientific | 1991 |
| Blessed Minds Services Limited | Education | 2024 |
| Blick Telefusion (Scotland) Limited | Extraterritorial | 1976 |
| Blimz Property Ltd | Real estate | 2025 |
| Blinding Bars Ltd | Hospitality | 2023 |
| Blinds Direct (Aberdeen) Limited | Other services | 2016 |
| Blink and Bling Ltd | Information & communication | 2026 |
| Bliss Scotland (Charity) Limited | Health & social care | 2009 |
| Blissful Castle Ltd | Real estate | 2019 |
| Blissful Massage Ltd | Other services | 2026 |
| Block & Quayle Limited | Wholesale & retail | 2010 |
| Blong Limited | Professional & scientific | 2014 |
| Bloom AI Solutions Limited | Information & communication | 2024 |
| Bloom Lifestyle Salon Aberdeen Limited | Other services | 2022 |
| Bloom Salon Glasgow Limited | Other services | 2023 |
| Bloom Salon Group Ltd | Other services | 2026 |
| Bloom Salon London Limited | Other services | 2024 |
| Bloom Signature Haircare Shop Ltd | Wholesale & retail | 2026 |
| Blooming Glowing by Gail Ltd | Wholesale & retail | 2021 |
| BLP 2004-34 Limited | Real estate | 2004 |
| BLR Consulting Limited | Manufacturing | 2018 |
| BLT Belmont Ltd | Hospitality | 2026 |
| BLT Design Services Ltd | Professional & scientific | 2018 |
| BLU Inns Limited | Hospitality | 2000 |
| Blubaker Limited | Information & communication | 2023 |
| Blubaker Ventures Limited | Professional & scientific | 2016 |
| Blue Chip Properties (Scotland) Limited | Real estate | 2002 |
| Blue Chipper Ltd | Hospitality | 2024 |
| Blue Core Limited | Hospitality | 2022 |
| Blue Economy Engineering Ltd | Professional & scientific | 2020 |
| Blue Engineering Limited | Other services | 2011 |
| Blue Flash Electrics Ltd | Construction | 2022 |
| Blue FOX Consultants Ltd | Professional & scientific | 2018 |
| Blue Gentoo Ltd | Professional & scientific | 2017 |
| Blue Horizon Engineering Ltd | Professional & scientific | 2017 |
| Blue Sea 182 Ltd | Hospitality | 2026 |
| Blue Seal Estates Limited | Construction | 2017 |
| Blue Skies Energy Resources Limited | Mining & quarrying | 1996 |
| Blue Sky Scot Ltd | Transport & logistics | 2023 |
| Blue Stone Roofing Ltd | Construction | 2025 |
| Blue Wave External Cleaning Ltd | Administrative & support | 2023 |
| Bluebell Consultancy & Publishing Ltd | Information & communication | 2023 |
| Blueberry Moon Limited | Other services | 2011 |
| Bluebirds Supply Chain and Procurement Services Ltd | Administrative & support | 2013 |
| Bluedoorclips Limited | Professional & scientific | 2025 |
| Blueflow Limited | Administrative & support | 2004 |
| Blueline Fastfoods Ltd | Hospitality | 2025 |
| Bluelions Holdings Ltd | Real estate | 2022 |
| Bluenord UK Ltd. | Administrative & support | 2007 |
| Bluesky Business Space Limited | Administrative & support | 2006 |
| Bluesky Environmental Engineering Limited | Professional & scientific | 2021 |
| Bluestones Homes Holdings Ltd | Real estate | 2022 |
| Blumel Cateran Ltd | Professional & scientific | 2017 |
| Blurred Modern Barbering Ltd | Other services | 2024 |
| BLY Emea UK Holdings Ltd | Mining & quarrying | 2011 |
| BM Construction Services Ltd | Professional & scientific | 2024 |
| BM Gardening and Landscaping Ltd | Administrative & support | 2024 |
| BM Metals Limited | Administrative & support | 2012 |
| BMA Commercial (Scotland) Ltd | Real estate | 2024 |
| BMA Properties (Scotland) Ltd | Real estate | 2019 |
| BMC Properties Limited | Real estate | 2012 |
| BME & SK Hydraulics Limited | Other services | 2019 |
| BME Global Limited | Administrative & support | 2024 |
| BME Group U.K. Limited | Administrative & support | 2018 |
| BME Holdings Limited | Professional & scientific | 2008 |
| BME Lights Limited | Manufacturing | 2015 |
| BME Nitech Limited | Manufacturing | 2015 |
| BME Rentals Limited | Administrative & support | 2021 |
| BME Services Limited | Administrative & support | 2012 |
| BME Ventures Limited | Professional & scientific | 2016 |
| BMM Energy Solutions Ltd | Construction | 2013 |
| BMP Caterers Ltd | Hospitality | 2023 |
| BNK Aberdeen Ltd | Hospitality | 2019 |
| Boat Monkey Limited | Professional & scientific | 2010 |
| Boatlabsams Ltd | Professional & scientific | 2019 |
| Boatland Properties Ltd | Administrative & support | 2012 |
| Boatwynd Limited | Real estate | 2012 |
| Boax Logistics Ltd | Transport & logistics | 2025 |
| Boba Dundee Ltd | Hospitality | 2023 |
| Boba Glasgow Ltd | Hospitality | 2024 |
| Bobbyfives Ltd | Arts & recreation | 2022 |
| Bobes Bascaran Limited | Health & social care | 2018 |
| Body & Face ST. Cyrus Limited | Manufacturing | 1993 |
| Body Vault Ltd | Arts & recreation | 2026 |
| Bogetek Expert Ltd | Construction | 2024 |
| Bogfechel Energy Limited | Energy | 2010 |