| Braenox Ltd | Information & communication | 2025 |
| Braes Technical Services Limited | Construction | 2006 |
| Braeside Developments (Aberdeen) Limited | Financial services | 2021 |
| Braeside Developments (Scotland) Ltd | Construction | 2017 |
| Braidfair Ltd | Wholesale & retail | 2024 |
| Brain & Heart Limited | Health & social care | 2021 |
| BRAINBOX365 Limited | Professional & scientific | 2021 |
| Brakeley Services Limited | Wholesale & retail | 2011 |
| Bramble and Friends Limited | Wholesale & retail | 2024 |
| Branch LV Limited | Real estate | 2023 |
| Brand 21 Ltd | Other services | 2019 |
| Brand Electrical Solutions Limited | Construction | 2018 |
| Brandonville Limited | Financial services | 2010 |
| Brands Development (World-Wide) Limited | Administrative & support | 1999 |
| Brandwell Creative Ltd | Professional & scientific | 2024 |
| Brang Holdings Limited | Professional & scientific | 2016 |
| Brang Networking Limited | Other services | 2009 |
| Bratton Subsea Services Ltd | Professional & scientific | 2025 |
| Bravada Group Ltd | Professional & scientific | 2020 |
| Braw Boutique Ltd | Wholesale & retail | 2024 |
| Brawhoose Properties Ltd | Real estate | 2017 |
| Braxtech Limited | Professional & scientific | 1989 |
| Brazier Country Services Ltd | Administrative & support | 2008 |
| BRB Aesthetics Limited | Other services | 2025 |
| BRC Electrical Ltd | Energy | 2015 |
| Breagha Retail Limited | Wholesale & retail | 2024 |
| Breagha Services Limited | Manufacturing | 2021 |
| Breaking Point Limited | Wholesale & retail | 1996 |
| Breakneck Comedy Limited | Arts & recreation | 2016 |
| Breathing Space Studio Limited | Arts & recreation | 2025 |
| Bredero Engineering Limited | Professional & scientific | 2020 |
| Bredero Shaw Limited | Financial services | 2022 |
| Breedlove Engineering Limited | Professional & scientific | 2023 |
| Brei Consulting Ltd | Professional & scientific | 2023 |
| Breiwick Bay Limited | Real estate | 2021 |
| Breiwick Bay Properties Limited | Real estate | 2014 |
| Brian Murray Catering Services Limited | Hospitality | 1998 |
| Brian Smith Funeral Services Ltd. | Other services | 2002 |
| Briar Lodge Estates Ltd | Real estate | 2023 |
| Briarten Limited | Hospitality | 2005 |
| Brick Club With Emma Limited | Education | 2025 |
| Brick Lane Realty Limited | Real estate | 2023 |
| Brickbridge Limited | Real estate | 2007 |
| Bridge House Cafe (Ballater) Limited | Hospitality | 2018 |
| Bridge Keystone Ltd | Real estate | 2025 |
| Bridge of DON Car Wash Ltd | Administrative & support | 2019 |
| Bridge of DON Cleaning Services Ltd | Administrative & support | 2023 |
| Bridge of DON Mortgage & Financial Solutions Ltd | Financial services | 2024 |
| Bridge of DON OUT of School Care Ltd | Health & social care | 2018 |
| Bridge of DON Smile Ltd | Health & social care | 2024 |
| Bridgeoak Limited | Construction | 2013 |
| Bridun Limited | Health & social care | 2006 |
| Brig Bookkeeping Ltd | Professional & scientific | 2021 |
| Brig O DON Holdings Limited | Manufacturing | 2026 |
| Brig'O'Dee Barber Ltd | Other services | 2026 |
| Brigand Limited | Manufacturing | 2010 |
| Bright and Smile Ltd | Health & social care | 2024 |
| Bright Future Scotland Ltd | Education | 2024 |
| Bright Harbour Property Ltd | Real estate | 2025 |
| Bright Paraplanning Ltd | Financial services | 2019 |
| Brighter Horizons (Bachlaw) Ltd. | Health & social care | 2013 |
| Brighter Morn Enterprises Limited | Real estate | 2012 |
| Brightree Limited | Information & communication | 2011 |
| Brightside Property Investments Ltd | Real estate | 2024 |
| Brigid BIO Ltd | Professional & scientific | 2025 |
| Bristol Experts LP | | 2014 |
| Bristol Invest LP | | 2015 |
| Britannic Strategies Limited | Administrative & support | 1990 |
| Britcol Limited | Financial services | 2017 |
| Britin Ltd | Public administration | 2017 |
| Britoil Limited | Mining & quarrying | 1982 |
| Brittech Dynamics Ltd | Information & communication | 2025 |
| Brivon Limited | Extraterritorial | 2014 |
| Brixton Subs Ltd | Hospitality | 2023 |
| BRL Property Group Ltd | Real estate | 2023 |
| BRM Developments (Scotland) Limited | Administrative & support | 2022 |
| BRM Engineering Limited | Professional & scientific | 2023 |
| Brnduk Ltd | Wholesale & retail | 2025 |
| BRO Squad Ltd | Wholesale & retail | 2023 |
| Broad Cairn Investments Limited | Administrative & support | 2007 |
| Broad Horizons Consulting Limited | Professional & scientific | 2019 |
| Broadarrow Limited | Professional & scientific | 1988 |
| Broadfold Business Gifts Limited | Wholesale & retail | 2003 |
| Broadford Backpackers Limited | Hospitality | 2010 |
| Broadford House Limited | Hospitality | 2014 |
| Broadgate FR Ltd | Wholesale & retail | 2023 |
| Broadshade Group Ltd | Real estate | 1995 |
| Brocchi Assets Limited | Real estate | 2024 |
| Brockburn Limited | Construction | 2020 |
| Brockwood Consultancy Ltd | Professional & scientific | 2007 |
| Brockwood Park Community Interest Company | Other services | 2022 |
| Brockwood Park Residents Ltd | Administrative & support | 2023 |
| Brodie Countryfare Limited | Wholesale & retail | 1993 |
| Bromach Ltd | Manufacturing | 2022 |
| Brompton Holdings Limited | Extraterritorial | 1977 |
| Brookmuir Limited | Real estate | 1992 |
| Brooks Carter Clinic Limited | Health & social care | 2000 |
| Brookstone Consulting Ltd | Professional & scientific | 2018 |
| Broomhill Loft Ltd | Hospitality | 2023 |
| Brotherton Estates Limited. | Real estate | 1949 |