| Scoop N Smiles Limited | Hospitality | 2019 |
| Scoopalicious Gelato Ltd | Manufacturing | 2025 |
| Scot 2B Kilts Limited | Wholesale & retail | 2020 |
| Scotcourt Limited | Professional & scientific | 1995 |
| Scotgil Ltd | Financial services | 2017 |
| Scotheat Services Ltd | Construction | 2026 |
| Scotia Roofing Ltd | Construction | 2017 |
| Scotia Roofing Services Ltd | Construction | 2025 |
| Scotia Safari Limited | Information & communication | 1972 |
| Scotia Seaplanes Limited | Arts & recreation | 2006 |
| Scotlee Haulage Limited | Transport & logistics | 2016 |
| Scotpol Enterprise | Hospitality | 2016 |
| Scotprop (Scotland) Ltd | Construction | 2018 |
| Scott Bros. Farms Ltd | Agriculture & fishing | 2026 |
| Scott Johnston Barber Ltd | Other services | 2021 |
| Scott Lithgow Limited | Extraterritorial | 2016 |
| Scott Manufacturing Property Ltd | Construction | 2018 |
| Scott Whalen Windows, Doors & Conservatories Ltd | Construction | 2020 |
| Scottish Public Interest Journalism Initiative Limited | Information & communication | 2026 |
| Scotwest Property Ltd | Real estate | 2026 |
| Scrub UP Outdoor Cleaning Solutions Ltd | Administrative & support | 2024 |
| SD Decorating Group Ltd | Construction | 2026 |
| SD Designs Home Improvement Ltd | Wholesale & retail | 2024 |
| Sdkl Limited | Construction | 2025 |
| Seafield Healthcare Ltd | Wholesale & retail | 2012 |
| Seafield Solutions Ltd | Professional & scientific | 2019 |
| Seal Shore Camping Tents Limited | Hospitality | 2021 |
| Secondserve (Scotland) Limited | Professional & scientific | 2016 |
| Sekhon International Solutions Ltd | Education | 2023 |
| Self Storage 24 Limited | Transport & logistics | 2026 |
| Selfbuildplans Ltd | Professional & scientific | 2025 |
| Sensum Scents Limited | Wholesale & retail | 2018 |
| Serendipity EMS Limited | Information & communication | 2011 |
| Serenity Beautic Ltd | Other services | 2023 |
| Serpentrade LP | | 2014 |
| Serviced Accommodation Alliance Limited | Real estate | 2017 |
| Setting OUT and Surveying Ltd | Construction | 2020 |
| SF Aviation Ltd | Real estate | 2025 |
| SFX Effects Ltd | Arts & recreation | 2024 |
| SG and Sons Roofing (AYR) Ltd | Construction | 2024 |
| SGM Investments Limited | Real estate | 2016 |
| SGM Joiners and Builders Limited | Construction | 2019 |
| SGM Joiners and Building Contractors Ltd | Construction | 2023 |
| Sgmj Media Group Ltd | Professional & scientific | 2026 |
| SGS Haulage Solutions Ltd | Transport & logistics | 2025 |
| Shack Catering Ltd | Hospitality | 2026 |
| Shades of Green (Scotland) Limited | Administrative & support | 2018 |
| Shafy Ltd | Wholesale & retail | 2025 |
| Shake IT Down Limited | Hospitality | 2016 |
| Shanter Securities Limited | Real estate | 1982 |
| Shere Khan Trading Ltd | Hospitality | 2025 |
| Shire Technical Services Limited | Construction | 2015 |
| SHM Leisure Ltd | Arts & recreation | 2021 |
| Shoot Soccer Ltd | Arts & recreation | 2020 |
| Showtime Events (Scotland) Limited | Hospitality | 2024 |
| Shred Skatepark AYR Limited | Arts & recreation | 2018 |
| Sierra Corp. LP | | 2014 |
| Sigma K Ltd. | Professional & scientific | 1999 |
| Signature Locks Hair Extensions Ltd | Other services | 2025 |
| Silly Gilly Entertainments Ltd | Arts & recreation | 2011 |
| Silver Spud Valeting Ltd | Administrative & support | 2026 |
| Silvercrest Holdings Ltd | Real estate | 2024 |
| Silverton Impex LP | | 2017 |
| Simon's Auto Body Limited | Wholesale & retail | 2013 |
| Simplicis UK Ltd | Professional & scientific | 2023 |
| Simply ISO Ltd | Professional & scientific | 2012 |
| Simpson & Shaw LLP | | 2005 |
| Simpson & Sons Ltd | Hospitality | 2018 |
| Sisters Catering AYR Ltd | Hospitality | 2018 |
| Site Safe Solutions Ltd | Wholesale & retail | 2020 |
| Sivaya Ideas Ltd | Wholesale & retail | 2025 |
| SIZE4 Footwear.Com Limited | Wholesale & retail | 2013 |
| SJM Industries Ltd | Wholesale & retail | 2025 |
| SK Logistics Scot Ltd | Other services | 2023 |
| SK Property AYR Limited | Administrative & support | 2020 |
| SKN Properties Limited | Real estate | 2015 |
| Skog Media Associates Ltd | Professional & scientific | 2020 |
| Skotland INK Ltd | Wholesale & retail | 2020 |
| Skulland INK Tattoo Limited | Arts & recreation | 2014 |
| SL010875 LP | | 2012 |
| SL012134 LP | | 2012 |
| SL012330 LP | | 2013 |
| SL013780 LP | | 2013 |
| SL014416 LP | | 2013 |
| SL014427 LP | | 2013 |
| SL014785 LP | | 2013 |
| SL016365 LP | | 2014 |
| SL016366 LP | | 2014 |
| SL016367 LP | | 2014 |
| SL016368 LP | | 2014 |
| SL016369 LP | | 2014 |
| SL016372 LP | | 2014 |
| SL016375 LP | | 2014 |
| SL016443 LP | | 2014 |
| SL016464 LP | | 2014 |
| SL016557 LP | | 2014 |
| SL016593 LP | | 2014 |
| SL016607 LP | | 2014 |
| SL016608 LP | | 2014 |
| SL016609 LP | | 2014 |