| DP Offshore Ltd | Construction | 2025 |
| DP Trading and Racing Limited | Wholesale & retail | 2019 |
| DP Vessel Management Ltd | Professional & scientific | 2011 |
| DPC Renewables Ltd | Professional & scientific | 2023 |
| DPF Inspecton Services Ltd | Professional & scientific | 2025 |
| DPG Holdco Limited | Administrative & support | 2020 |
| Dpgf Limited | Real estate | 2013 |
| Dpgm Properties Ltd | Real estate | 2012 |
| Dpnk Ltd | Professional & scientific | 2018 |
| DPW Properties Limited | Real estate | 2011 |
| DR Adam Elmegirabs Bitters Ltd | Manufacturing | 2012 |
| DR Construction Service Ltd | Manufacturing | 2015 |
| DR Isla Ltd | Education | 2023 |
| DR KAZ Wallace Ltd | Health & social care | 2025 |
| DR Monika Gostic Nutrition Ltd | Health & social care | 2023 |
| DR Sahand Ltd | Health & social care | 2026 |
| DR Tharaka Ltd | Education | 2017 |
| Draco Fashion Limited | Wholesale & retail | 2024 |
| Draconian Tattoo Limited | Other services | 2014 |
| Draftmas Projects & Systems Limited | Professional & scientific | 2026 |
| Dragonfly Development Contracts Ltd | Professional & scientific | 2025 |
| Dragonfly Dwellings Limited | Construction | 2021 |
| Dragonfly Property Holdings Limited | Real estate | 2026 |
| Dragonfly Robotics Ltd | Professional & scientific | 2025 |
| Dragonfly Tours Japan Ltd | Administrative & support | 2007 |
| Drain Surgeon (North East) Limited | Water & waste | 2002 |
| Drain Surgeon Plumbing & Heating Engineers Limited | Construction | 2014 |
| Drain Technology (1985) Limited | Professional & scientific | 1961 |
| Drain Technology Limited | Professional & scientific | 1984 |
| Drainflow (Aberdeen) Ltd. | Water & waste | 2002 |
| Drampedia Limited | Information & communication | 2016 |
| Drams Software Limited | Information & communication | 2023 |
| DRC Plumbing & Heating Services Ltd | Construction | 2022 |
| Dream Beauty Studio Ltd | Other services | 2019 |
| Dream Bliss Ltd | Wholesale & retail | 2024 |
| Dream Dental LAB Ltd | Manufacturing | 2024 |
| Dreamier Hair Ltd | Other services | 2022 |
| Dreamlab AI Collective Ltd | Information & communication | 2025 |
| Dreson Financing Limited | Professional & scientific | 2026 |
| Drift Offshore Limited | Other services | 2021 |
| Drifters (Stonehaven) Ltd | Hospitality | 2017 |
| Drill Accounting Limited | Mining & quarrying | 2013 |
| Drill Pipe & Equipment Supplies Ltd. | Mining & quarrying | 2001 |
| Drill-Serv International Limited | Wholesale & retail | 2020 |
| Drillwells Consultancy Ltd | Professional & scientific | 2021 |
| Drink J&L Limited | Manufacturing | 2022 |
| Driven 2 Logistics Ltd | Transport & logistics | 2012 |
| Drivenn Ltd | Administrative & support | 2025 |
| Driversity Driver Training Limited | Education | 2014 |
| Driversity Risk Management Limited | Administrative & support | 2010 |
| Driveticker Ltd | Administrative & support | 2026 |
| Drochedlie Green Energy Ltd. | Administrative & support | 2012 |
| Dronet Ltd | Professional & scientific | 2021 |
| DRS (Scotland) Limited | Wholesale & retail | 2016 |
| DRU Engineering Limited | Professional & scientific | 2012 |
| Drudd Properties Ltd | Transport & logistics | 2015 |
| Drum (G3 Square) Limited | Construction | 2014 |
| Drum (Steads Place) Ltd | Administrative & support | 2018 |
| Drum Caledonia Limited | Administrative & support | 2012 |
| Drum Candleriggs Limited | Administrative & support | 2019 |
| Drum Capital Projects (Port Hamilton) Ltd | Administrative & support | 2024 |
| Drum Capital Projects Ltd | Construction | 2014 |
| Drum Commercial Asset Investments Limited | Real estate | 2006 |
| Drum Development Group Limited | Real estate | 1994 |
| Drum Homes Limited | Administrative & support | 2010 |
| Drum Investments Limited | Real estate | 1992 |
| Drum of Wartle Filling Station Ltd. | Wholesale & retail | 2008 |
| Drum Property Group Limited | Real estate | 2004 |
| Drum Property Investment Group Limited | Administrative & support | 2020 |
| Drum Real Estate Investment Management Limited | Real estate | 2014 |
| Drum Renewables Limited | Real estate | 2000 |
| Drum Riverview Limited | Real estate | 2008 |
| Drum VC Limited | Administrative & support | 2012 |
| Drumbeg Consultancy Ltd | Administrative & support | 2021 |
| Drumburn Energy Limited | Mining & quarrying | 2015 |
| Drumforskie Riding Centre Ltd. | Energy | 2000 |
| Drumhead Rentals Ltd | Real estate | 2025 |
| Drummond Engineering Services Limited | Professional & scientific | 2007 |
| Drummond Finance Ltd | Financial services | 2018 |
| Drumrossie Homes Limited | Real estate | 2017 |
| Drumrossie Land Development Company Limited | Construction | 2004 |
| Drumrossie Properties Limited | Real estate | 2014 |
| Dryburgh Qhse Ltd | Professional & scientific | 2026 |
| Drysdale Wind Solutions Ltd | Professional & scientific | 2025 |
| DS Accounts Limited | Professional & scientific | 2022 |
| DS Boxing Ltd | Arts & recreation | 2022 |
| DS Retail Aberdeen Ltd | Professional & scientific | 2015 |
| DS Sizzle Property Ltd | Real estate | 2022 |
| DS42 Ltd | Information & communication | 2024 |
| DSB Wealth Ltd | Financial services | 2017 |
| DSC (UK) Limited | Professional & scientific | 1992 |
| Dsdw Limited | Hospitality | 2021 |
| DSF Property Ltd | Construction | 2019 |
| DSM Consultants Limited | Administrative & support | 2025 |
| DSM Radiology Services Ltd | Administrative & support | 2014 |
| Dsndt Ltd | Professional & scientific | 2016 |
| Dsquared Marketing Limited | Administrative & support | 2020 |
| DST Services (Aberdeenshire) Ltd | Wholesale & retail | 2024 |
| Dswd Limited | Hospitality | 2014 |
| Dsys Group Limited | Professional & scientific | 2022 |