| DT Engineering Consulting Ltd | Professional & scientific | 2017 |
| DT Fish&Chips Ltd | Hospitality | 2023 |
| DT Node Limited | Information & communication | 2024 |
| DT Subsea Limited | Professional & scientific | 2011 |
| DT Xciii Ltd | Professional & scientific | 2019 |
| DTS Energy Limited | Manufacturing | 2016 |
| Dtsw Properties Limited | Administrative & support | 2021 |
| Dual Martial Arts Services Ltd | Arts & recreation | 2026 |
| Dubhor Energy Limited | Mining & quarrying | 2007 |
| Duff Bruce (Construction) Limited | Professional & scientific | 1968 |
| Duffstar Brewing Limited | Manufacturing | 2011 |
| Duguid Property Holdings Ltd | Financial services | 2026 |
| Duguid Property Rentals Ltd | Real estate | 2026 |
| Duguid Property Services Ltd | Construction | 2026 |
| Dulainey Investments Limited | Real estate | 2003 |
| DUM Spiro Limited | Mining & quarrying | 2025 |
| Dunami - Movement Arts Wellbeing CIC | Professional & scientific | 2024 |
| Dunamis Energy Ltd | Information & communication | 2025 |
| Dunavon House Hotel Limited | Wholesale & retail | 2003 |
| Dunbar Property Group Limited | Real estate | 2023 |
| Dunbennan Energy Services Ltd | Professional & scientific | 2026 |
| Duncan & Gray Ltd | Households | 2024 |
| Duncan & Gray Properties Ltd | Real estate | 2026 |
| Duncan and Todd (Group) Limited | Professional & scientific | 2007 |
| Duncan and Todd Dormant Limited | Wholesale & retail | 1978 |
| Duncan and Todd Holdings Limited | Professional & scientific | 2018 |
| Duncan and Todd Limited | Wholesale & retail | 1978 |
| Duncan and Todd Scotland Limited | Wholesale & retail | 2019 |
| Duncan Racing and Restoration Ltd | Manufacturing | 2024 |
| Duncan Radiology Solutions Ltd | Health & social care | 2018 |
| Duncan Refrigeration Limited | Manufacturing | 1997 |
| Duncan Taylor & Company Holdings Limited | Administrative & support | 2001 |
| Duncan Taylor Scotch Whisky Limited | Wholesale & retail | 1961 |
| Duncanos Ltd | Hospitality | 2020 |
| Dundas Consultants Ltd | Professional & scientific | 2011 |
| Dundas Drilling Services Ltd | Professional & scientific | 2013 |
| Dundee Capital Investment Limited | Construction | 2019 |
| Dundee First AID School Limited | Health & social care | 2003 |
| Dundee Property Investment Limited | Real estate | 2019 |
| Dunedin Enterprise Investment Trust PLC | Financial services | 1973 |
| Dunfare Properties Ltd | Hospitality | 2009 |
| Dunlaur Tooling Limited | Professional & scientific | 2012 |
| Dunn & Sons Limited | Professional & scientific | 2017 |
| Dunnet Bay Technical Services Ltd | Construction | 2016 |
| Dunnottar Properties Limited | Real estate | 1978 |
| Dunwilco (194) Limited | Administrative & support | 1989 |
| Dunwilco (242) Limited | Construction | 1991 |
| Duosquare Consultancy Limited | Wholesale & retail | 2022 |
| Duplica Limited | Extraterritorial | 2024 |
| Durabuild Limited | Administrative & support | 2008 |
| Durris Accounting Limited | Professional & scientific | 2018 |
| Dutchman Enterprises Limited | Wholesale & retail | 2026 |
| Duthie & Pattison Holdings Limited | Financial services | 2011 |
| Duthie Holdings (ACC) | | 2000 |
| Duthie Trust Limited (the) | Health & social care | 1976 |
| Duwage Ltd | Real estate | 2019 |
| Duxe Group Ltd | Information & communication | 2014 |
| DV Alterations Ltd | Construction | 2025 |
| DV Joinery Ltd | Construction | 2021 |
| DVS Automotive Ltd | Professional & scientific | 2024 |
| Dvsn Project Controls Ltd | Administrative & support | 2019 |
| DW Wealth Planning Ltd | Professional & scientific | 2017 |
| DWG Properties Limited | Other services | 2018 |
| DWH Consultancy Services Ltd | Professional & scientific | 2024 |
| DWH Trading Ltd | Wholesale & retail | 2021 |
| Dwml Consulting Limited | Professional & scientific | 2022 |
| Dwra Inspection Services Ltd | Professional & scientific | 2013 |
| Dxdmedia Ltd | Professional & scientific | 2021 |
| Dyce Aesthetics Limited | Other services | 2025 |
| Dyce Caravans Limited | Wholesale & retail | 1973 |
| Dyce Carriers Limited | Transport & logistics | 1979 |
| Dyce Electrical Limited | Construction | 2006 |
| Dyce Fitness Classes Ltd | Arts & recreation | 2017 |
| Dyce Football Club Limited | Arts & recreation | 2020 |
| Dyce MOT Ltd | Wholesale & retail | 2025 |
| Dyce Plumbing & Heating Ltd | Construction | 2011 |
| Dylan Design Enterprises Limited | Professional & scientific | 2023 |
| Dymol Services Ltd | Professional & scientific | 2010 |
| Dynamic Edge Group Limited | Information & communication | 2015 |
| Dynamic Edge Solutions Limited | Wholesale & retail | 2009 |
| Dynamic Electrical Scotland Ltd | Manufacturing | 2019 |
| Dynamic Tank Storage Limited | Administrative & support | 2007 |
| Dynamix Energy Limited | Energy | 2021 |
| Dyslexai Ltd | Information & communication | 2025 |
| Dytoni Enterprises Limited | Construction | 2015 |
| DZ Accounting Solutions Ltd | Professional & scientific | 2021 |
| Dzrad Limited | Health & social care | 2019 |
| Dóxa Theó Christian School Ltd | Administrative & support | 2024 |
| E & S Scott Limited | Agriculture & fishing | 2002 |
| E a W Engineering Limited | Professional & scientific | 1998 |
| E C Hoskin Ltd | Professional & scientific | 2018 |
| E M Cable Holdings Limited | Mining & quarrying | 2012 |
| E M Cable Services (North Sea) Limited | Mining & quarrying | 1984 |
| E Sinuks Services Limited | Professional & scientific | 2023 |
| E Trading Direct LLP | | 2009 |
| E&M Aberdeen Ltd | Hospitality | 2019 |
| E&P Aberdeen Consulting Ltd | Health & social care | 2018 |
| E-Flow Control Holdings Limited | Manufacturing | 2018 |
| E-Innovation (UK) Limited | Administrative & support | 2012 |
| E-Learnex Limited | Education | 2014 |