| Oakenhold LP | | 2014 |
| Obree Investments Ltd | Real estate | 2024 |
| Obsidian Risk Limited | Transport & logistics | 2025 |
| Ocean Decking Ltd | Construction | 2018 |
| Ocean Rock Holdings Limited | Financial services | 2023 |
| Oceanfold Ltd | Other services | 2025 |
| Office Chairs (U.K.) Limited | Wholesale & retail | 2023 |
| Oggyzz Ltd | Hospitality | 2025 |
| Old House Developments (Scotland) Limited | Real estate | 2023 |
| Old Street (Investments) Limited | Financial services | 1974 |
| Omnitool Precision Engineering Ltd | Extraterritorial | 2008 |
| ON Demand Hospitality Staff Ltd | Hospitality | 2025 |
| ON Point Outdoor Solutions Ltd | Administrative & support | 2026 |
| ON Point Vehicle Sales Limited | Wholesale & retail | 2020 |
| ON Top Roofing Ltd | Construction | 2024 |
| One Bite Leisure Ltd | Hospitality | 2022 |
| One North Square Limited | Real estate | 2023 |
| Onpoint Wills & Trusts Ltd | Professional & scientific | 2019 |
| Oomph! Graphics Limited | Professional & scientific | 2016 |
| Orion Field Sports Ltd | Agriculture & fishing | 2019 |
| Ortensia BLU Ltd | Transport & logistics | 2023 |
| Orzo Limited | Hospitality | 2019 |
| Osborne Electrical Ltd | Construction | 2016 |
| Oshay's Brain Domain's CIC | Health & social care | 2019 |
| Osipov Consulting Ltd | Professional & scientific | 2021 |
| Osso Ardrossan Ltd | Hospitality | 2025 |
| Otggolfgloves Ltd | Wholesale & retail | 2022 |
| Ottoline Commercial Limited | Real estate | 2022 |
| Ottoline Management Limited | Real estate | 2023 |
| Ottoline Properties Ltd | Real estate | 2020 |
| Outcast Group Ltd | Hospitality | 2023 |
| Outlet & Textile Trading Ltd | Wholesale & retail | 2020 |
| PA Legal Limited | Information & communication | 2013 |
| PA145 Limited | Real estate | 2013 |
| Pacific Shelf 1785 Limited | Real estate | 2014 |
| Packer Import LP | | 2015 |
| Paddock Consulting Ltd | Professional & scientific | 2025 |
| Paint Club Ayrshire Ltd | Education | 2025 |
| Panther Golf Products Ltd | Wholesale & retail | 2023 |
| Paper Doll Militia Limited | Education | 2013 |
| Paragon Wheels Limited | Wholesale & retail | 2018 |
| Park Pension Recovery Service Ltd | Financial services | 2019 |
| Parkview Property Services (Scotland) Limited | Households | 2018 |
| Parkwise Ltd | Other services | 2025 |
| Parquet Real Estate Limited | Real estate | 2003 |
| Parrot Trust Scotland | Professional & scientific | 2009 |
| Party for YOU Limited | Wholesale & retail | 2017 |
| Paterson Electrical Services Ltd | Construction | 2020 |
| Patna Store Ltd | Wholesale & retail | 2018 |
| Paton Safety and Wellbeing Ltd | Professional & scientific | 2025 |
| Paws on the Hill Limited | Other services | 2025 |
| PB Scotland Ltd | Manufacturing | 1984 |
| PD TAS Trading Ltd | Hospitality | 2024 |
| PDC Insight Ltd | Information & communication | 2026 |
| Pdlp Trading Ltd | Construction | 2022 |
| PDW Property Solutions Ltd | Construction | 2020 |
| Peak Advanced Services Ltd | Construction | 2024 |
| Peedeeque Ltd | Agriculture & fishing | 2021 |
| Pendragon Property Management Ltd. | Real estate | 2002 |
| Pennyburn Pharmacy Ltd | Wholesale & retail | 2013 |
| Peregrine Eleven Limited | Real estate | 2025 |
| Perfectbathroomsolutionsayr Ltd | Wholesale & retail | 2024 |
| Performance Gym Irvine Ltd | Arts & recreation | 2023 |
| Perryston Developments Ltd | Real estate | 2026 |
| Petard International LP | | 2017 |
| Peterkin Mortgage Solutions Ltd | Financial services | 2024 |
| Petit Amour Ltd | Wholesale & retail | 2020 |
| Petrucci 1960 Ltd | Hospitality | 2025 |
| Petrus Land Limited | Construction | 2006 |
| Phoenix by DR Evans Ltd | Health & social care | 2020 |
| Phoenix Contracts & Groundworks Ltd | Construction | 2020 |
| Phoenixhairandbeautysalonayr Ltd | Other services | 2023 |
| Photo Studio AYR Ltd | Professional & scientific | 2010 |
| Phtc Ltd | Education | 2025 |
| Piccolo Paolo Ltd | Manufacturing | 2020 |
| Picketlaw Associates Ltd | Professional & scientific | 2019 |
| Pico Digital Marketing Limited | Professional & scientific | 2025 |
| Picture Shuffle Limited | Information & communication | 2010 |
| Pillow Partners Limited | Real estate | 2019 |
| Pillow Property Partners Ltd | Real estate | 2015 |
| Pine Trees Child Care Limited | Administrative & support | 2012 |
| Pine Trees Property Limited | Administrative & support | 2013 |
| Pinemount Limited | Real estate | 1998 |
| Pinnacle Personnel Solutions Ltd | Administrative & support | 2025 |
| Piperhill Property Ltd | Real estate | 2021 |
| Pirate Petes Ltd | Extraterritorial | 2021 |
| Pixelparty Group Ltd | Professional & scientific | 2025 |
| Pizza This @Fyns Desserts Ltd | Hospitality | 2025 |
| Pizzaioli Limited | Hospitality | 2023 |
| Planning Orlando Ltd | Information & communication | 2020 |
| Platinum Medical Consultancy Limited | Health & social care | 2022 |
| Platinum Protein Ltd | Hospitality | 2025 |
| Platinum Strength Ltd | Other services | 2024 |
| Playdead Ltd | Information & communication | 2011 |
| Plazza (AYR) Limited | Wholesale & retail | 2010 |
| Pleasantfield Property Limited | Real estate | 2021 |
| Plumb-Level-Square & Solid Ltd | Construction | 2022 |
| PM Event Catering Ltd | Hospitality | 2017 |
| PMG Corporate Limited | Hospitality | 2014 |
| PMV (Ayrshire) Limited | Transport & logistics | 2016 |