| Dilly Dally Farm Limited | Wholesale & retail | 2021 |
| Dinwoodie Farm Management Limited | Agriculture & fishing | 1988 |
| Dion Property Limited | Arts & recreation | 2008 |
| Direct Mobility Repairs Ltd. | Manufacturing | 2005 |
| Dirtworks Landscaping Ltd | Construction | 2025 |
| Divergent Network Online Ltd | Information & communication | 2024 |
| DJC (Scotland) Ltd | Other services | 2018 |
| Djrm & Co Ltd | Professional & scientific | 2018 |
| DJS Contracts Ltd | Construction | 2025 |
| DKJ Hire Ltd | Administrative & support | 2026 |
| DKL Services (AYR) Ltd | Water & waste | 2013 |
| DKM Aviation Partners Ltd | Professional & scientific | 2011 |
| DM Property Developments [AYR] Ltd | Construction | 2020 |
| DMB AYR Ltd | Professional & scientific | 2024 |
| Dmccohl Consulting Ltd | Professional & scientific | 2024 |
| Dmcmail Contracting Limited | Professional & scientific | 2023 |
| DMS (Shelf) NO. 248 Limited | Real estate | 2006 |
| Dmve Trustee Limited | Real estate | 1966 |
| DN Design Contracts Ltd | Construction | 2023 |
| DN Design Property Solutions Ltd | Real estate | 2023 |
| Dodds of Troon Limited | Transport & logistics | 1931 |
| Doggydoddlers Ltd | Other services | 2022 |
| Doghouse Installations Ltd | Construction | 2021 |
| Dominion Gaming Ltd | Arts & recreation | 2021 |
| Donald Ross Estate Agents Limited | Real estate | 2005 |
| Donald Ross Residential (Irvine) Limited | Real estate | 2025 |
| Donald Ross Residential Holdings Limited | Real estate | 2026 |
| Donald Ross Residential Kilmarnock Limited | Real estate | 2016 |
| Donnini (Kylestrome) Ltd | Hospitality | 2022 |
| Donnini Apartments Ltd | Real estate | 2016 |
| Doon Joinery and Building Ltd | Construction | 2024 |
| Doon Valley Aerostructures Ltd | Manufacturing | 2025 |
| Doonbank Investments Limited | Real estate | 1984 |
| Doonbrae Cottages Limited | Administrative & support | 2019 |
| Doonfoot Electrical Services Ltd | Construction | 2021 |
| Doonfoot Healthcare Limited | Wholesale & retail | 2021 |
| Doonfoot Stores Limited | Wholesale & retail | 2013 |
| Doonholm Estate Management Limited | Real estate | 2013 |
| Doonholm Estate Partnership | | 1995 |
| Doonrock Ltd | Real estate | 2019 |
| Doons Services Limited | Hospitality | 2025 |
| Doonvale Private Nursery School LLP | | 2002 |
| Doonvalley Lettings Ltd | Real estate | 2014 |
| Doonvalley Store Ltd | Wholesale & retail | 2019 |
| Dorans Property Holdings Limited | Real estate | 2025 |
| DOS Holdings Ltd | Hospitality | 2016 |
| Dpgg Investments Ltd | Financial services | 2023 |
| DPL Marketing Ltd | Wholesale & retail | 2025 |
| DR Lauren Evans Aesthetics Ltd | Health & social care | 2023 |
| DR Rail and Civil Engineering Ltd | Professional & scientific | 2024 |
| Dramatic Studios Limited | Information & communication | 2020 |
| Dreamar Pubs Ltd | Hospitality | 2024 |
| Drive Business Limited | Arts & recreation | 2020 |
| Drivesql Limited | Information & communication | 2013 |
| DRM Roofing Ltd | Construction | 2025 |
| Drobedell Investments LP | | 2014 |
| Drouthy's AYR Ltd | Hospitality | 2025 |
| Drumpellier & MT. Vernon Estates Ltd | Real estate | 2026 |
| Drumpellier and Mount Vernon Estates LLP | | 2023 |
| DS Property Management Limited | Real estate | 2010 |
| DSM Power Consulting Limited | Professional & scientific | 2023 |
| DSP Helicopters Ltd | Transport & logistics | 2024 |
| DSW Properties Limited | Real estate | 2001 |
| DTP Properties Limited | Real estate | 2018 |
| Dual Inspection Ltd | Professional & scientific | 2011 |
| Duhan Limited | Wholesale & retail | 2026 |
| Dunaskin Limited | Professional & scientific | 2011 |
| Dunure Cottages Ltd | Hospitality | 2024 |
| Dunure Harbour Committee Association Limited | Other services | 2009 |
| Duo-Tech Services Ltd | Construction | 2026 |
| Durie Heritage Ltd | Professional & scientific | 2021 |
| DWL Tech Ltd | Information & communication | 2025 |
| Dynamic Motor Solutions Ltd | Wholesale & retail | 2025 |
| Dynamo Engineering Limited | Manufacturing | 2009 |
| Dyneema Security Ltd | Administrative & support | 2025 |
| E & J Restaurants Limited | Hospitality | 2025 |
| E & S Property Lettings Limited | Real estate | 2026 |
| E and S Travel Limited | Transport & logistics | 2014 |
| E J M Leisure Limited | Hospitality | 2016 |
| E2E Procurement Services Limited | Administrative & support | 2015 |
| East END Tyre Services Limited | Wholesale & retail | 2003 |
| East Kilbride Spinal Care Ltd | Health & social care | 2023 |
| Easy Shop 3 Ltd | Wholesale & retail | 2025 |
| EAT Sylvan Limited | Hospitality | 2020 |
| Ebtech (Scotland) Ltd | Professional & scientific | 2014 |
| Ecco Healthcare Limited | Wholesale & retail | 2015 |
| ECG Cladding Ltd. | Construction | 2011 |
| ECJ Equestrian Ltd | Agriculture & fishing | 2025 |
| Eco Homes Ayrshire Ltd | Construction | 2023 |
| Eco Homes Carcluie Ltd | Construction | 2023 |
| Eco Homes Coylton Ltd | Construction | 2025 |
| Eco Homes Fullarton Ltd | Real estate | 2024 |
| Eco Homes MPA Ltd | Construction | 2025 |
| Eco Industrial Lighting Limited | Wholesale & retail | 2017 |
| Eco Lighting Systems Ltd. | Wholesale & retail | 2011 |
| Eco Offices Ltd | Real estate | 2024 |
| Eco Offices Scotland Limited | Real estate | 2024 |
| Eco Retreats Ltd | Real estate | 2019 |
| Eco Retreats West Limited | Hospitality | 2021 |
| Eco Swiss Limited | Wholesale & retail | 2011 |