| Simsee Ltd | Real estate | 2021 |
| Sinclair Power Ltd | Professional & scientific | 2026 |
| Sindhar Ltd | Real estate | 2024 |
| SIX Bells Enterprises Glasgow Ltd | Real estate | 2014 |
| Sizzler Diner Limited | Hospitality | 2021 |
| SJ Bathrooms (Scotland) Limited | Construction | 2023 |
| SJ Homes (Scotland) Limited | Real estate | 2024 |
| SJH Joinery Solutions Ltd | Construction | 2024 |
| SJH Property Solutions Ltd | Real estate | 2025 |
| SJK Home Installations Limited | Construction | 2021 |
| SJM Training Solutions Ltd | Other services | 2014 |
| SJM Tyres Ltd | Wholesale & retail | 2018 |
| Sky Nails & Beauty Airdrie Limited | Other services | 2026 |
| SL & ML Holdings Ltd | Financial services | 2025 |
| Sleep Tight Security Ltd | Administrative & support | 2020 |
| Slevco Limited | Real estate | 2025 |
| SLH Supplies Limited | Wholesale & retail | 2024 |
| Slimscotland Limited | Other services | 2008 |
| Smalltown BOY Ltd | Real estate | 2020 |
| Smas Properties Limited | Construction | 2026 |
| Smash Haus Ltd | Hospitality | 2026 |
| SMB Coatbridge Ltd | Other services | 2025 |
| SMC Autoelectrics Ltd | Wholesale & retail | 2025 |
| SMI Rendering Ltd | Construction | 2019 |
| Smith Property Sourcing Ltd | Real estate | 2023 |
| Smith Property Ventures Ltd | Real estate | 2022 |
| Smith Roofs Ltd | Construction | 2016 |
| Smokehouse Corner Ltd | Wholesale & retail | 2025 |
| Smoking Caterpillar Ltd | Wholesale & retail | 2014 |
| Sneddon Commercial Ltd | Real estate | 2025 |
| Soccer Stars Academy - Flintshire & Wrexham Ltd | Education | 2024 |
| Soccer Stars Academy - Tayside & Fife Limited | Education | 2021 |
| Soccer Stars Academy - Wirral & Cheshire Ltd | Arts & recreation | 2021 |
| Soccer Stars Academy Blackburn Limited | Other services | 2024 |
| Soccer Stars Academy Forth Valley Ltd | Arts & recreation | 2021 |
| Soccer Stars Academy Liverpool Central Ltd | Arts & recreation | 2021 |
| Social Human Limited | Health & social care | 2024 |
| Social Hustle Ltd | Arts & recreation | 2021 |
| Socurity Ltd | Information & communication | 2022 |
| Solahaus Ltd | Construction | 2021 |
| Solid Landscaping Ltd | Administrative & support | 2020 |
| Songbird Cattery Limited | Other services | 2017 |
| Sophie Gravia Ltd | Information & communication | 2023 |
| Sorted Software Ltd | Information & communication | 2019 |
| South Lanarkshire Hospitality Limited | Hospitality | 2023 |
| Southburn Holdco Limited | Financial services | 2025 |
| Southburn Mechanical Services Ltd | Wholesale & retail | 2026 |
| Southburn Property Company Limited | Real estate | 1955 |
| Southburn Studio Limited | Hospitality | 2024 |
| SP Plant Services Limited | Manufacturing | 2025 |
| SP Trading BM Ltd | Arts & recreation | 2024 |
| Sparkling Generations Ltd | Administrative & support | 2026 |
| Sparkling Services Group Ltd | Administrative & support | 2026 |
| Spartan Fire and Security Ltd | Construction | 2023 |
| SPC Finance Ltd | Financial services | 2015 |
| Specialised Tailored Recruitment Ltd | Real estate | 2018 |
| Specific Cooling Ltd | Construction | 2016 |
| Spectrum Decorating Ltd. | Construction | 1997 |
| Speirs Manson Ltd | Hospitality | 2019 |
| Spellamel Computing Ltd | Information & communication | 2021 |
| Speyburn-Glenlivet Distillery Co. Limited | Manufacturing | 1991 |
| Spicy Land 41 Ltd | Hospitality | 2024 |
| SPIERS2005 Logistics Ltd | Transport & logistics | 2025 |
| Springwells Energy Limited | Real estate | 2015 |
| SQUARE9 Creative Ltd | Arts & recreation | 2019 |
| SRB Financial Planning Limited | Financial services | 2010 |
| SRP Roofing Ltd | Construction | 2019 |
| SSA Accounting Services Limited | Professional & scientific | 2023 |
| SSS Catering Ltd | Hospitality | 2024 |
| ST Joinery and Project Management Contractors Ltd | Construction | 2019 |
| Stable Financial Group Ltd | Financial services | 2020 |
| Stack-R Ltd | Information & communication | 2023 |
| Stageworks East West Ltd | Administrative & support | 2023 |
| Staging Post Coatbridge Limited | Hospitality | 2025 |
| Standby for Safety Utilities Ltd | Energy | 2022 |
| Staniewska Psychology & Sexology Clinic, Supporting Mental Health , Relationship & Wellbeing Limited | Health & social care | 2026 |
| Star Perfect Brow & Beauty Ltd | Other services | 2024 |
| Starpupsgrooms Ltd | Other services | 2026 |
| Station Portugal Ltd | Hospitality | 2024 |
| Steadfast Site Supplies Ltd | Wholesale & retail | 2017 |
| Stefan Nicol Render Ltd | Construction | 2018 |
| Stephen Mcmahon Wealth Management Ltd | Professional & scientific | 2018 |
| Stephen Nicholson Ltd | Hospitality | 2018 |
| Stephen Warwick Properties Ltd | Real estate | 2020 |
| Stepping Stones Nursery School (Airdrie) Limited | Education | 2009 |
| Stetech Ltd | Professional & scientific | 2024 |
| Stevenconn Ltd | Transport & logistics | 2025 |
| Stevenson & Kelly (Grampian) Limited | Manufacturing | 1993 |
| Stevenson & Kelly (Roof Trusses) Limited | Manufacturing | 1988 |
| Stewart Brickwork Ltd | Construction | 2024 |
| STG Contracts Limited | Construction | 2014 |
| Sticky Fingers Glasgow Fruit Market Limited | Hospitality | 2006 |
| Stirling Mini Market Limited | Wholesale & retail | 2025 |
| STN Glasgow Ltd | Wholesale & retail | 2023 |
| Stobo TV & Film Ltd | Manufacturing | 2025 |
| Store Space (Scotland) Limited | Construction | 2010 |
| Storesafe (Scotland) Ltd. | Administrative & support | 2005 |
| Stormshield Coatings Ltd | Construction | 2026 |
| Strathcairn Construction Company Limited | Construction | 1975 |
| Strathclyde Cleaning Solutions Ltd | Administrative & support | 2020 |