| SL030681 LP | | 2017 |
| SL030792 LP | | 2017 |
| SL030793 LP | | 2017 |
| SL030795 LP | | 2017 |
| SL030796 LP | | 2017 |
| SL030797 LP | | 2017 |
| SL030798 LP | | 2017 |
| SL030799 LP | | 2017 |
| SL030800 LP | | 2017 |
| SL030801 LP | | 2017 |
| SL030911 LP | | 2017 |
| SL030912 LP | | 2017 |
| SL030913 LP | | 2017 |
| SL030914 LP | | 2017 |
| SL030915 LP | | 2017 |
| SL030916 LP | | 2017 |
| SL030917 LP | | 2017 |
| SL030918 LP | | 2017 |
| SL030919 LP | | 2017 |
| SL030979 LP | | 2017 |
| SL030980 LP | | 2017 |
| SL030981 LP | | 2017 |
| SL030982 LP | | 2017 |
| SL030983 LP | | 2017 |
| SL030984 LP | | 2017 |
| SL030986 LP | | 2017 |
| SL030988 LP | | 2017 |
| SL031175 LP | | 2017 |
| SL031412 LP | | 2017 |
| SL031952 LP | | 2017 |
| SL031953 LP | | 2017 |
| SL031954 LP | | 2017 |
| SL031955 LP | | 2017 |
| SL032047 LP | | 2017 |
| SL032323 LP | | 2017 |
| SL032395 LP | | 2017 |
| SL032416 LP | | 2017 |
| SL033290 LP | | 2018 |
| SL16763 LP | | 2014 |
| SL31951 LP | | 2017 |
| Slick Aviation Services Limited | Manufacturing | 2025 |
| SLM Rigging Limited | Construction | 2017 |
| Sloan Property Solutions Ltd | Real estate | 2026 |
| SLS Medical Aesthetics Limited | Other services | 2019 |
| SM Apartments Ltd | Hospitality | 2019 |
| SM Cable Jointing Limited | Construction | 2024 |
| Small Build (Scotland) Limited | Construction | 2025 |
| Smart Gadgets AYR Ltd | Wholesale & retail | 2022 |
| Smartayr Repairs Limited | Wholesale & retail | 2025 |
| Smartech Lighting Controls Ltd | Wholesale & retail | 2019 |
| Smartscot Ltd | Administrative & support | 2012 |
| Smartway Works Ltd | Wholesale & retail | 2019 |
| Smartwin Enterprises LP | | 2014 |
| SMC (Scotland) Ltd | Construction | 2019 |
| Smile! E-Commerce LP | | 2014 |
| Smillie Joinery Ltd | Construction | 2024 |
| Smitchell Limited | Wholesale & retail | 2025 |
| Smokehouse AYR Ltd | Hospitality | 2025 |
| Smugglers Bar (AYR) Ltd | Hospitality | 2023 |
| Snowhill Financial Management Ltd | Professional & scientific | 2010 |
| SO Zero (International) Ltd | Professional & scientific | 2023 |
| Social Impact Scotland CIC | Public administration | 2025 |
| Sohail Estates Ltd | Real estate | 2023 |
| Sohail Investments Ltd | Real estate | 2023 |
| Solarcorp Limited | Construction | 2011 |
| Solayr Limited | Construction | 2025 |
| Solo Bagpipe Covers Ltd | Other services | 2017 |
| Soundmagic Music Studios Ltd | Information & communication | 2013 |
| Soupdog Ltd | Hospitality | 2026 |
| South Alba Services Limited | Real estate | 2006 |
| South Ayrshire Befriending Project | Health & social care | 2002 |
| South Ayrshire Electrical Limited | Construction | 2023 |
| South Ayrshire Escape From Homelessness Ltd. | Administrative & support | 2003 |
| South Ayrshire Women's AID | Administrative & support | 2008 |
| South West Holiday Lets Limited | Hospitality | 2019 |
| Southern AYR Group Limited | Financial services | 2025 |
| Southern AYR Limited | Hospitality | 2023 |
| Sowmyaa Limited | Wholesale & retail | 2014 |
| Spannerama Ltd | Wholesale & retail | 2018 |
| Spartacus Business Solutions Ltd | Professional & scientific | 2022 |
| Special Pension Trustee Ltd | Financial services | 2026 |
| Spectroscopy Global LP | | 2015 |
| Splus Traders Ltd | Wholesale & retail | 2025 |
| Spotlight Event Group Ltd | Financial services | 2025 |
| Spotlight Event Security Ltd | Administrative & support | 2025 |
| Spotlight LED Co. Ltd | Wholesale & retail | 2026 |
| SPR Lifting Limited | Manufacturing | 2024 |
| Sprang Terras Limited | Professional & scientific | 2013 |
| Sprang Terras Nominees Limited | Professional & scientific | 2019 |
| Sprang Terras Trustees Limited | Professional & scientific | 2019 |
| Sprayhome Ltd | Construction | 2020 |
| Sprig Limited | Administrative & support | 2007 |
| Springwater Chalets Limited | Hospitality | 2002 |
| Squires Psychology Ltd | Health & social care | 2026 |
| SS Square Limited | Hospitality | 2025 |
| SSB Telco Ltd | Wholesale & retail | 2018 |
| SSH Facilities Management Ltd | Real estate | 2022 |
| ST. James Carpet Centre Ltd | Wholesale & retail | 2014 |
| Staben Ltd | Professional & scientific | 2011 |
| Stadl Limited | Professional & scientific | 2026 |