| Pmcc Services Limited | Other services | 2011 |
| PMD Materials Ltd | Transport & logistics | 2006 |
| Pnppp Hair and Beauty Limited | Other services | 2021 |
| Port Henry Ltd | Agriculture & fishing | 2007 |
| Portlethen Nail & Spa Ltd | Other services | 2026 |
| Premier Homes (Fraserburgh) Ltd | Construction | 2022 |
| Prism Print Ltd. | | 1996 |
| Privada Developments Limited | Construction | 2003 |
| Priyanka Engineering Limited | Professional & scientific | 2000 |
| PSI Investments (UK) Ltd. | Real estate | 2004 |
| R & G Electrical Limited | Construction | 1998 |
| R Walker (Upper Inver) Farming 1984 | | 1985 |
| R.B. Milne Limited | Agriculture & fishing | 2006 |
| RAG Business Services Ltd | Professional & scientific | 2012 |
| Rahoy Estate Company | | 1987 |
| Rainmaker Projects Limited | Professional & scientific | 2007 |
| Rapid Project Development Ltd. | Construction | 1997 |
| Reason Agency Ltd | Professional & scientific | 2019 |
| Red Rooster Lifting Limited | Manufacturing | 1988 |
| Redmoss Enterprises Limited | Professional & scientific | 2001 |
| Rennie Enterprise Ltd | Real estate | 2010 |
| RES Consilia Limited | Professional & scientific | 2016 |
| Reservoir Solutions Limited | Professional & scientific | 2000 |
| RG Aiken (Farriers) Ltd. | Professional & scientific | 2004 |
| Ridge Technical Services Limited | Manufacturing | 1994 |
| Right Angle Technical Services Limited | Professional & scientific | 2001 |
| Ritchie Enterprises LLP | | 2002 |
| RL3 Associates Limited | Information & communication | 2007 |
| RM House Ltd | Hospitality | 2025 |
| Robert Ferguson Ltd. | Construction | 2002 |
| Robert Lewis Limited | Administrative & support | 2002 |
| Rodgers (Fraserburgh) Limited | Wholesale & retail | 1978 |
| Ronald Tough | Agriculture & fishing | 1982 |
| Room 4 the Bognie Ltd | Hospitality | 2024 |
| Rosehill Technical Services Limited | Professional & scientific | 2007 |
| Ross Contracts Ltd. | Real estate | 2003 |
| Ross Farms | | 1990 |
| Ross Farms 1998 | | 1999 |
| Ross Quality Services Limited | Mining & quarrying | 1996 |
| Rothie Projects Limited | Professional & scientific | 2007 |
| Rowantree Investments Limited | Real estate | 1982 |
| Royal China Chinese Restaurant | | 1996 |
| RTR Solutions Limited | Mining & quarrying | 2005 |
| S & M Joiners and Builders Ltd | Construction | 2013 |
| S Black Limited | Other services | 2020 |
| Saplinbrae Farming Company (1994) | | 1995 |
| Scanmarine Ltd. | Extraterritorial | 2005 |
| Score Training and Multimedia Productions Limited | Professional & scientific | 2005 |
| Scotch Premier Meat Limited | Wholesale & retail | 1990 |
| Scotmex Limited | Information & communication | 2006 |
| Scott Morrison Plumbing Limited | Construction | 2007 |
| Scottish Fishermen's Trust | Agriculture & fishing | 1999 |
| Sellar Engineering Limited | Manufacturing | 2004 |
| Sequoyah Limited | Professional & scientific | 2014 |
| Shand Properties Limited | Real estate | 2000 |
| Shark Capital Ltd | Financial services | 2021 |
| Shaw's MBM Limited | Wholesale & retail | 1995 |
| SHE Worqs Limited | Professional & scientific | 2003 |
| Shearer of Huntly Limited | Transport & logistics | 2002 |
| Shielburn Farms | | 1987 |
| Sigma Technical Solutions Ltd | Professional & scientific | 2024 |
| Signed & Sealed Limited | Manufacturing | 1991 |
| Simpson Property Services (Scotland) Ltd | Real estate | 2003 |
| Sinnahard Farms | | 2000 |
| SJS Design Limited | Professional & scientific | 2007 |
| Skene Consulting Services Limited | Professional & scientific | 2007 |
| Skinner - Ingenschay | | 1985 |
| Sleepy Valley Properties Ltd | Real estate | 2002 |
| Sloan International Limited | Wholesale & retail | 1988 |
| Smiddyburn Farms | | 1989 |
| Smith & Smith Farm Partnership | | 2003 |
| Snap Graphics Limited | Other services | 1990 |
| Soliquip Ltd | Professional & scientific | 2006 |
| Sounding OUT Solutions Limited | Professional & scientific | 1995 |
| Sourcebagpipes Ltd | Other services | 2021 |
| Souterhead Garage Limited | Wholesale & retail | 2003 |
| Spinecentral Ltd | Health & social care | 2006 |
| Sportsoracle Limited | Education | 2002 |
| ST. Malo House Limited | Real estate | 2005 |
| ST. Margaret's School for Girls (Incorporated). | Education | 1923 |
| Starkcoast 3D Ltd | Professional & scientific | 2019 |
| Stepping Stones Nurseries (Peterhead) Limited | Education | 2003 |
| Steven F Webster Limited | Wholesale & retail | 1998 |
| Stockbridge Fishing Ltd | Agriculture & fishing | 2008 |
| Strathbeg Farms | | 1988 |
| Strathray Farms Limited | Agriculture & fishing | 1953 |
| Stronach Media Limited | Information & communication | 1992 |
| Stroness Empirical Limited | Professional & scientific | 2007 |
| Strowger & Smith Limited | Construction | 2003 |
| Submarine Technology Limited | Manufacturing | 1979 |
| Subsea Umbilical Engineering Services Ltd | Mining & quarrying | 2007 |
| Subsea Well Technology Limited | Agriculture & fishing | 1992 |
| Sulzer GT Aero Services Limited | Administrative & support | 2003 |
| Sunhoney Farms | | 2000 |
| Sunnyside Construction (Aberdeen) Limited | Construction | 2007 |
| SVS Private Ltd | Health & social care | 2024 |
| SW314 Ltd. | Professional & scientific | 2003 |
| T & M Slating Ltd. | Construction | 2003 |
| T Higgins Engineering Ltd | Construction | 2025 |
| T IR Smith (Nether Inver) Farming 1986 | | 1988 |