| Brown & Root Highlands Fabricators Limited | Construction | 1971 |
| Brown Craig Equipment Limited | Professional & scientific | 2013 |
| Brown Electrical Services Ltd | Construction | 2023 |
| Browns Estates Limited | Agriculture & fishing | 2011 |
| Browns Plantations Kenya Limited | Agriculture & fishing | 1925 |
| Brows by... Ltd | Other services | 2022 |
| BRU Fabrication Limited | Manufacturing | 2020 |
| Bruce Contracting Services Ltd | Administrative & support | 2017 |
| Bruce Danraj Architect Limited | Professional & scientific | 2022 |
| Bruce Decor Limited | Construction | 2002 |
| Bruce Mckenzie Limited | Wholesale & retail | 2000 |
| Bruce Quality Homes Limited | Real estate | 2006 |
| Brudolff Hotels Limited | Hospitality | 1985 |
| Brunch Aberdeen Ltd | Hospitality | 2025 |
| Bruson LP | | 2005 |
| Bruxiehill Wind Energy Limited | Energy | 2008 |
| Bryce Hearing Services Limited | Wholesale & retail | 2018 |
| Brykz Ltd | Wholesale & retail | 2024 |
| BS Aberdeen Limited | Hospitality | 2019 |
| BS PVT Ltd | Information & communication | 2018 |
| Bspoq Marketing Limited | Information & communication | 2019 |
| Bspoq Studios Ltd | Information & communication | 2022 |
| Bsrd Retail Ltd | Wholesale & retail | 2023 |
| BST Holdings Limited | Professional & scientific | 2017 |
| BT & ET Ltd. | Real estate | 2003 |
| BTB Equine Ltd | Agriculture & fishing | 2026 |
| Btbs Property Ltd | Real estate | 2022 |
| Btech Capital Limited | Information & communication | 2024 |
| Btoco Ltd | Professional & scientific | 2023 |
| Bubble & Goose Holdings Limited | Administrative & support | 2018 |
| Bubble and Goose Hospitality Limited | Administrative & support | 2015 |
| Bubble Property Investment Ltd | Real estate | 2018 |
| Buchan (E104) Limited | Agriculture & fishing | 2007 |
| Buchan (PD657) Limited | Agriculture & fishing | 2005 |
| Buchan (PW457) Limited | Agriculture & fishing | 1998 |
| Buchan (WN1) Limited | Agriculture & fishing | 1998 |
| Buchan 1 Limited | Financial services | 2019 |
| Buchan 2 Limited | Financial services | 2019 |
| Buchan 3 Limited | Real estate | 2025 |
| Buchan Botanicals Ltd | Manufacturing | 2026 |
| Buchan Decor and Maintenance Ltd | Construction | 2024 |
| Buchan Motors Ltd | Wholesale & retail | 2025 |
| Buchanan Mckenzie Interiors Ltd | Professional & scientific | 2023 |
| Buchanhaven Holdings 2020 Limited | Financial services | 2020 |
| Buchanhaven Holdings 2024 Ltd | Financial services | 2024 |
| Bucholie Ltd | Health & social care | 2018 |
| Buckingham Charles Ltd | Manufacturing | 2022 |
| Bucksburn Foodservice Limited | Hospitality | 2024 |
| Bucksburn MOT & Service Centre Ltd | Wholesale & retail | 2026 |
| Bucksburn MOT Ltd | Wholesale & retail | 2025 |
| Bucksburn Tandoori Aberdeen Ltd | Hospitality | 2023 |
| Budimar Ltd | Real estate | 2026 |
| Budo Designs Limited | Professional & scientific | 2025 |
| Build the Reef Ltd | Professional & scientific | 2019 |
| Builders and Joiners Limited | Construction | 2010 |
| Buildview 3D Limited | Water & waste | 2025 |
| BUK Carriers Ltd | Transport & logistics | 2025 |
| Buliks Limited | Health & social care | 2020 |
| Bullying Recovery and Awareness CIC | Education | 2023 |
| Bulyear Limited | Real estate | 2015 |
| Buple Limited | Administrative & support | 2024 |
| Burdiwick Limited | Mining & quarrying | 2016 |
| Bureau of Independent Financial Advice Ltd | Financial services | 2021 |
| Bureau Plus Limited | Administrative & support | 2010 |
| Bureau Veritas Solutions Marine & Offshore Limited | Professional & scientific | 2010 |
| Bureausite Limited | Real estate | 2001 |
| Burnbanks Marine Limited | Mining & quarrying | 2010 |
| Burnbrae Land Company Limited | Real estate | 2015 |
| Burness Paull (Trustees Aberdeen) 2017 Limited | Administrative & support | 2017 |
| Burness Paull (Trustees) Limited | Administrative & support | 1977 |
| Burnett & Black Business Services Limited | Administrative & support | 2023 |
| Burnett & Reid LLP | | 2012 |
| Burnett & Reid Nominees Limited | Professional & scientific | 1995 |
| Burnett Arms Hotel Ltd | Hospitality | 2026 |
| Burnett Legal Services Limited | Professional & scientific | 2018 |
| Burnhead Croft Ltd | Wholesale & retail | 2024 |
| Burnobennie Distillery Limited | Wholesale & retail | 2019 |
| Burnreid Thirty Limited | Professional & scientific | 2008 |
| Burns Construction (Aberdeen) Limited | Construction | 1999 |
| Burns Construction Holdings Ltd | Construction | 2016 |
| Burnside Cmms Consultancy Ltd | Information & communication | 2006 |
| Burnside Legal Services (Aberdeen) Limited | Professional & scientific | 2013 |
| Burrito & Shawarma Ltd | Hospitality | 2022 |
| Burrito Aberdeen Ltd | Hospitality | 2026 |
| Burrows Digital Limited | Information & communication | 2021 |
| Busch Build Ltd | Administrative & support | 2014 |
| Busido Petroleum LP | | 2014 |
| Business & Cost Solutions Limited | Information & communication | 2015 |
| Business Assurance Consultancy Limited | Professional & scientific | 2026 |
| Business Backstage Limited | Information & communication | 2026 |
| Businessport (Holdings) Limited | Information & communication | 2015 |
| Businessport Limited | Professional & scientific | 1995 |
| Buster Bear Trading Limited | Information & communication | 2020 |
| Busy Aviation Ltd | Transport & logistics | 2025 |
| Butch Investments Limited | Professional & scientific | 2014 |
| Butcher&Bolt Ltd | Hospitality | 2023 |
| Butlers Ship Stores Limited | Transport & logistics | 1990 |
| Butlers Travel Abdn Ltd | Administrative & support | 2025 |
| Butt Brothers Scot Ltd | Wholesale & retail | 2022 |
| Butter Bothy Limited | Manufacturing | 2026 |