| Desa Aberdeen Ltd | Real estate | 2019 |
| Desa Trading Ltd | Wholesale & retail | 2019 |
| Design & Decom Ltd | Professional & scientific | 2021 |
| Design by Code Limited | Wholesale & retail | 2025 |
| Design Sprint Academy Scotland Ltd | Professional & scientific | 2019 |
| Designed Signs and Graphics Limited | Administrative & support | 2011 |
| Designer's District Limited | Wholesale & retail | 2023 |
| Designtastic Limited | Professional & scientific | 2018 |
| Destiny Partnership Ltd | Public administration | 2019 |
| Desykleen Ltd | Administrative & support | 2026 |
| Devana Life Goods Limited | Wholesale & retail | 2019 |
| Devanha Land Company Limited | Real estate | 2006 |
| Devarran Properties Limited | Real estate | 2017 |
| Devarran-Ii Limited | Real estate | 2018 |
| Developedbyed Ltd | Information & communication | 2023 |
| Devenick Consulting Ltd | Professional & scientific | 2023 |
| Devine Services Limited | Construction | 2009 |
| Devourable Ltd | Hospitality | 2026 |
| Devrev Joinery Ltd | Construction | 2025 |
| Dewalt Industrial Power Tool Company Ltd. | Professional & scientific | 1927 |
| DEY Properties Limited | Real estate | 1997 |
| Dezzybrows Limited | Other services | 2025 |
| Dfavour Services Ltd | Other services | 2017 |
| DFC Oilfield Supplies Limited | Administrative & support | 2005 |
| DG Hearing Limited | Wholesale & retail | 2014 |
| Dg-Subsea Ltd | Mining & quarrying | 2014 |
| Dgascend Limited | Health & social care | 2025 |
| DGF Consultancy Ltd | Professional & scientific | 2020 |
| DGI Contractors Ltd | Construction | 2019 |
| DGN Flakes Aberdeen Ltd | Wholesale & retail | 2026 |
| DGN Flakes Portlethen Ltd | Wholesale & retail | 2026 |
| DGN Properties Aberdeen Ltd | Real estate | 2025 |
| DGN Property Holdings Ltd | Real estate | 2026 |
| DGS Analytics Ltd | Information & communication | 2019 |
| DH Umrah Ltd | Real estate | 2025 |
| Dhdl Limited | Professional & scientific | 2020 |
| Dhmo Group Limited | Financial services | 2020 |
| Dhmo Limited | Professional & scientific | 2016 |
| Diaceci Properties Limited | Real estate | 2020 |
| Dial Lets Ltd | Real estate | 2018 |
| Dialled in Coaching Ltd | Education | 2023 |
| Diamond Apartments Limited | Real estate | 2021 |
| Diamond Decorating (Aberdeen) Ltd | Construction | 2022 |
| Diamond Drainage (Scotland) Limited | Water & waste | 2015 |
| Diamond Luxury Beauty Ltd | Other services | 2026 |
| Diasen Global Ltd | Wholesale & retail | 2020 |
| DIATOM8 LLP | | 2020 |
| Dibara Ltd | Information & communication | 2024 |
| Dibon Subsea Limited | Mining & quarrying | 2014 |
| Dick Fleming Communications Limited | Wholesale & retail | 1975 |
| Dick Karpinski and Partner Limited | Construction | 2009 |
| Dicuk Ltd | Health & social care | 2017 |
| DIF Designs Limited | Professional & scientific | 2011 |
| Digi Impex LP | | 2014 |
| Digibisque Ltd | Information & communication | 2025 |
| Digicreations Limited | Wholesale & retail | 2023 |
| Digital Aerials Ltd | Transport & logistics | 2020 |
| Digital Technology Partner Ltd | Professional & scientific | 2024 |
| Digital Training Partner Limited | Education | 2020 |
| Digital Uplift Solutions Limited | Wholesale & retail | 2025 |
| Digitolix Technologies Limited | Information & communication | 2026 |
| Dignan Technical Services Limited | Manufacturing | 2011 |
| DIL SE Aberdeen Limited | Hospitality | 2015 |
| Dilog Services Ltd | Mining & quarrying | 2019 |
| Dingbro Limited | Wholesale & retail | 1982 |
| Dingwall Property Limited | Other services | 2010 |
| Dino Market Ltd | Wholesale & retail | 2025 |
| Dinsmore Investment Company Limited | Professional & scientific | 2020 |
| Diodos Energy Ltd | Energy | 2020 |
| Dioka Therapeutics Limited | Professional & scientific | 2022 |
| Dionoire Ltd | Other services | 2019 |
| Diosa Norte Ltd | Hospitality | 2017 |
| Dipalmer Limited | Wholesale & retail | 2023 |
| Direction Scotland Limited | Administrative & support | 2025 |
| Disabled Persons Housing Service (Aberdeen City) | Information & communication | 2001 |
| Disciples Assembly Global | Other services | 2022 |
| Discovery Well Integrity Ltd | Extraterritorial | 2014 |
| Dishy Dogs Grooming Ltd | Other services | 2024 |
| Distinct Imagination Constructions Ltd | Construction | 2023 |
| Distinction Hair Design Ltd | Other services | 2014 |
| Distributor's Fishing Company (Aberdeen) Limited | Professional & scientific | 1945 |
| Diverze Access Ltd | Construction | 2026 |
| Divine Land Limited | Professional & scientific | 2025 |
| DIW Transport Limited | Transport & logistics | 2023 |
| Diwan Grill Ltd | Hospitality | 2023 |
| Dixon GAS Services Ltd | Construction | 2020 |
| Dizzys Boutique Ltd | Wholesale & retail | 2026 |
| Dizzys Dresses Limited | Hospitality | 2016 |
| DJ Consulting (Scotland) Limited | Professional & scientific | 2016 |
| DJ Smash Night.Com Ltd | Professional & scientific | 2020 |
| Dj's Factory Ltd | Arts & recreation | 2025 |
| DJC Technical Services Ltd | Administrative & support | 2007 |
| DJG Services Ltd | Mining & quarrying | 2025 |
| Djhp Design Ltd | Professional & scientific | 2023 |
| DJR Engineering Limited | Professional & scientific | 1997 |
| DJS Inspectis Limited | Professional & scientific | 2017 |
| DK Apartments Ltd | Real estate | 2025 |
| DK Boiler Care Ltd | Construction | 2026 |
| DK Chopra & Sons Limited | Real estate | 2024 |
| DK Mobile Car Mechanic Services Limited | Manufacturing | 2015 |