| Boginduie Farming Company Ltd. | Agriculture & fishing | 2007 |
| Bogriffie Management Company Limited | Households | 2014 |
| Boldbloom Ltd | Wholesale & retail | 2025 |
| Boldroot Ventures Ltd | Wholesale & retail | 2025 |
| Bolk Engineering Limited | Other services | 2011 |
| Bolo Fast Package Ltd | Transport & logistics | 2025 |
| Boltex Commodities LP | | 2013 |
| Bolton Energy Consultants Limited | Professional & scientific | 2022 |
| Boma Pipe Limited | Mining & quarrying | 1991 |
| Bomab Limited | Real estate | 2024 |
| Bomar Offshore Ltd | Mining & quarrying | 2008 |
| BON Accord Aberdeen Limited | Administrative & support | 2008 |
| BON Accord Accountancy Limited | Professional & scientific | 1998 |
| BON Accord BIO Consultancy Group Ltd | Professional & scientific | 2025 |
| BON Accord Car Valet Ltd | Administrative & support | 2016 |
| BON Accord Care Limited | Health & social care | 2012 |
| BON Accord Construction Ltd | Construction | 2025 |
| BON Accord Electrical & Plumbing Limited | Construction | 2019 |
| BON Accord Energy Ltd | Financial services | 2012 |
| BON Accord Glass Limited | Construction | 1984 |
| BON Accord Land Promotion Limited | Real estate | 2013 |
| BON Accord Radiators Ltd | Manufacturing | 2018 |
| BON Accord Renewables Limited | Extraterritorial | 2011 |
| BON Accord Steam Engine Club Limited | Other services | 2005 |
| BON Accord Support Services Limited | Health & social care | 2012 |
| BON East Weng Limited | Hospitality | 2011 |
| BON Feast Limited | Hospitality | 2025 |
| Bon-Accord Camera Club | Arts & recreation | 1986 |
| Bon-Accord Properties Limited | Real estate | 1994 |
| Bon-Accord Training Limited | Professional & scientific | 2003 |
| Bonerbo Holdings Limited | Financial services | 2020 |
| Bonerbo Renewable Energy Limited | Energy | 2013 |
| Bonkers Bargains Ltd | Wholesale & retail | 2023 |
| Bonnie Alba Bullion Ltd. | Manufacturing | 2021 |
| Bonnie WEE Limited | Administrative & support | 2022 |
| Bonny Build Ltd | Construction | 2021 |
| Bonnymuir Green Community Trust | Other services | 2017 |
| Bonnymuir Heating Ltd | Construction | 2023 |
| Bonnyp Health Interventions Ltd | Health & social care | 2023 |
| Bonobo Cafe Ltd | Wholesale & retail | 2016 |
| Bonsai Productions Ltd | Information & communication | 2015 |
| Bonsquare 508 Limited | Hospitality | 1996 |
| Booboo Properties Limited | Real estate | 2021 |
| Booked and Busy Limited | Information & communication | 2025 |
| Bookiphy Ltd | Information & communication | 2025 |
| Booktwin Limited | Hospitality | 1989 |
| Boostline Media Ltd | Professional & scientific | 2025 |
| Boozy Ventures Limited | Wholesale & retail | 2020 |
| BOP Maintenance Ltd | Other services | 2023 |
| Border Crossing Academy Ltd | Information & communication | 2026 |
| Borealis Digital Limited | Information & communication | 2023 |
| Borelis Engineering Limited | Professional & scientific | 2011 |
| Borku UK Limited | Wholesale & retail | 2024 |
| Borlyte Limited | Construction | 2010 |
| BORNGR8 Consult Ltd | Wholesale & retail | 2017 |
| Borr Drilling Land Support Limited | Mining & quarrying | 2013 |
| Borron Partners Limited | Real estate | 2023 |
| Borsalino Limited | Hospitality | 2012 |
| Bose & Mazumder Ltd | Wholesale & retail | 2021 |
| Boss Babes Britain Ltd | Other services | 2026 |
| Bostan Unisex Ltd | Other services | 2018 |
| Bothiebrig Garage Services Limited | Wholesale & retail | 2019 |
| Bottoms UP Beer Limited | Administrative & support | 2017 |
| Boundary Creative Ltd | Administrative & support | 2011 |
| Bourtree Homes Limited | Construction | 2004 |
| Boutique Beauty Spa Limited | Other services | 2019 |
| Boutique JA2OU Ltd | Wholesale & retail | 2021 |
| Boutiquemedia Ltd | Transport & logistics | 2015 |
| Bovis Construction (Scotland) Limited | Construction | 1984 |
| BOW TIE Pro Limited | Other services | 2011 |
| Bowat Limited | Hospitality | 2008 |
| Bowden Assets Ltd. | Construction | 2010 |
| Bowden Developments Ltd. | Construction | 2001 |
| Bowden Investments Limited | Extraterritorial | 2003 |
| Bowie Consulting Ltd | Professional & scientific | 2025 |
| Bowlnamor Engineering Limited | Professional & scientific | 2018 |
| Box Pool Solutions Limited | Transport & logistics | 2005 |
| Boxel Ltd | Wholesale & retail | 2021 |
| Boxerfun Ltd | Arts & recreation | 2023 |
| Boxportable Limited | Information & communication | 2000 |
| Boyd International Limited | Administrative & support | 1999 |
| Boyndlie Estates Company Limited | Real estate | 1952 |
| Boyton - BRJ System Buildings Limited | Construction | 1974 |
| BP Aberdeen Hydrogen Energy Limited | Manufacturing | 2022 |
| BP Energy Europe Limited | Administrative & support | 1987 |
| BP Exploration Company Limited | Mining & quarrying | 1877 |
| BP Well Solutions Ltd | Professional & scientific | 2025 |
| BR Index Limited | Manufacturing | 2019 |
| BR Options Ltd | Professional & scientific | 2023 |
| Bradechem Limited | Wholesale & retail | 2004 |
| Bradechem Properties Limited | Real estate | 2026 |
| Bradieston Consulting Ltd | Professional & scientific | 2016 |
| Bradley Craig Architects Limited | Professional & scientific | 2021 |
| Bradost Motor Ltd | Wholesale & retail | 2025 |
| Brady Todd Electrical Limited | Construction | 2022 |
| Brae at Chapelton Limited | Hospitality | 2022 |
| Braehead Engineering (Scotland) Limited | Other services | 2019 |
| Braehead Homes Limited | Extraterritorial | 2011 |
| Braemar Community Ltd. | Other services | 2004 |
| Braemore Enterprises Limited | Real estate | 2020 |