| D and D Commercial Scotland Ltd | Real estate | 2025 |
| D and D Wheels Ltd | Wholesale & retail | 2021 |
| D Cowie Plumbing & Heating Ltd | Construction | 2022 |
| D Duff (Aberdeen) Limited | Financial services | 2008 |
| D Forbes Building Contractors Limited | Construction | 2015 |
| D Forbes Ground Maintenance Ltd | Administrative & support | 2026 |
| D H Engineering Consultants Limited | Professional & scientific | 2007 |
| D L D Associates Ltd. | Professional & scientific | 1998 |
| D M a Corbett Ltd. | Administrative & support | 2002 |
| D M Well Solutions Limited | Professional & scientific | 2019 |
| D Ness Limited | Administrative & support | 2010 |
| D R Contracting Services Ltd | Administrative & support | 2025 |
| D Simpson Fabrication Ltd | Manufacturing | 2022 |
| D Watt Services Ltd | Professional & scientific | 2022 |
| D Williams and Grampian Regional Council | | 1990 |
| D&D North East Services Ltd | Manufacturing | 2024 |
| D-R-J Commercial Diving Services Ltd | Construction | 2025 |
| D. & S. Properties Aberdeen Ltd. | Construction | 2002 |
| D. Ruddiman Limited | Wholesale & retail | 1956 |
| D.A. & a. LOW & Company | | 1978 |
| D.E.M.I.S. Aberdeen Limited | Professional & scientific | 2013 |
| D.M.S. Inspection Services Limited | Professional & scientific | 2005 |
| D.Rostaing Ltd | Professional & scientific | 2011 |
| D.S.C. North (Holdings) Limited | Administrative & support | 2003 |
| D.S.C. North Limited | Construction | 1999 |
| D.Sutherland Engineering Limited | Administrative & support | 2011 |
| D1 Solutions Limited | Information & communication | 2023 |
| D2 AXI Ltd | Transport & logistics | 2026 |
| D2 Marketing & Creative Limited | Professional & scientific | 2020 |
| D2ZERO Limited | Financial services | 2023 |
| D3 Motors Ltd | Wholesale & retail | 2017 |
| D3 Trading Ltd | Wholesale & retail | 2024 |
| D33JAY Ltd | Other services | 2017 |
| D3M Ltd | Construction | 2022 |
| D4 Development (UK) Limited | Real estate | 2011 |
| Dabrock Property Limited | Real estate | 2025 |
| Dacham Solutions Limited | Administrative & support | 2022 |
| Daedalus Consulting Ltd | Professional & scientific | 2015 |
| Daffodil Estates Ltd | Real estate | 2024 |
| Daily Nuts Ltd | Wholesale & retail | 2020 |
| Daisy Trading Ltd | Hospitality | 2019 |
| Dales Engineering Limited | Professional & scientific | 1998 |
| Dales Farms (Scotland) Limited | Agriculture & fishing | 2016 |
| Dales Marine Services (Greenock) Limited | Manufacturing | 1987 |
| Dales Marine Services Limited | Manufacturing | 1996 |
| Dales Properties (Scotland) Limited | Real estate | 1998 |
| Dalgarno Supplies Limited | Agriculture & fishing | 2003 |
| Dalmeny Developments Ltd. | Professional & scientific | 2002 |
| Dalora Property Management Limited | Households | 2025 |
| Dalriada Management Services Limited | Professional & scientific | 2015 |
| Dalriada Properties Limited | Hospitality | 2015 |
| Dalton Plumbing & Heating Ltd. | Administrative & support | 2011 |
| Dalweary Ltd | Information & communication | 2017 |
| Damac Energy Limited | Energy | 2012 |
| Damaja 1983 | Administrative & support | 2014 |
| Damaja 1991 | Administrative & support | 2014 |
| Damaja 1999 | Administrative & support | 2014 |
| Damion Brooks Building Ltd | Construction | 2019 |
| Damion M Brooks Builders Ltd | Construction | 2025 |
| Dammy Days Ltd | Wholesale & retail | 2022 |
| Dammy Distribution Solutions Ltd | Other services | 2024 |
| DAN Moir Coaching Ltd | Arts & recreation | 2025 |
| DAN Stewart Fitness Ltd | Arts & recreation | 2025 |
| Dana Kitchens and Bathrooms Limited | Construction | 2024 |
| Danchan Drilling Services Ltd | Manufacturing | 2023 |
| Dandara Aberdeen Limited | Construction | 2020 |
| Dandara Living GH20 LP | | 2020 |
| Dandara Living Marionville GP Limited | Real estate | 2021 |
| Dandara Living Marionville LP | | 2021 |
| Dandara Living Triple Kirks GP Limited | Real estate | 2020 |
| Dandara Living Triple Kirks LP | | 2020 |
| Dandello Ltd | Other services | 2024 |
| Dando Catering Ltd | Hospitality | 2024 |
| Dandyan Limited | Wholesale & retail | 2025 |
| Danelius Company Ltd | Manufacturing | 2025 |
| Danem Property LLP | | 2018 |
| Danestone Farm | | 2002 |
| Danestone Medical Practice LLP | | 2021 |
| Danestone Mortgage & Financial Services Ltd | Financial services | 2021 |
| Danford Elio LP | | 2013 |
| Dangav Theatre Limited | Hospitality | 2023 |
| Dangerous Goods Management Limited | Transport & logistics | 1993 |
| Danic (Aberdeen) Ltd | Hospitality | 2017 |
| Danicamac Ltd | Wholesale & retail | 2021 |
| Danics Engineering Professional Solutions Ltd | Professional & scientific | 2017 |
| Daniel Mawlani Kurd Ltd | Other services | 2025 |
| Daniel Mawlani Ltd | Other services | 2026 |
| Daniel MP Ltd | Professional & scientific | 2012 |
| Danscentre Limited | Extraterritorial | 2007 |
| Danske Bornholm LP | | 2013 |
| Danske Business LP | | 2014 |
| Danske Erholm LP | | 2014 |
| Danske Forex LP | | 2013 |
| Danske Info LP | | 2014 |
| Danske Inter LP | | 2015 |
| Danske Megan LP | | 2014 |
| Danske Viking LP | | 2013 |
| Danu Engineering Limited | Professional & scientific | 2023 |
| Danz Creations LLP | | 2026 |
| DAR223 Ltd | Hospitality | 2025 |