| Bowls Europe Ltd | Arts & recreation | 2021 |
| Bowls Scotland | Arts & recreation | 2010 |
| Bowman Garden Machinery Limited | Manufacturing | 2015 |
| Boyle Training and Consultancy Ltd | Education | 2017 |
| Boys' and Girls' Clubs of Scotland | Health & social care | 1983 |
| Bradmac Garage Equipment & Services Limited | Wholesale & retail | 2015 |
| Braemax Limited | Construction | 2004 |
| Braeside Farm Equestrian Ltd | Administrative & support | 2023 |
| BRAVO20 International Investments LP | | 2018 |
| Breaburn Consulting LP | | 2017 |
| Breeze Bridge Limited | Hospitality | 2019 |
| Breeze Studios Limited | Other services | 2026 |
| Brenton Corp. LP | | 2014 |
| Brian Allan Whyte Funeral Directors Ltd | Other services | 2018 |
| Brian Beacom Ltd | Information & communication | 2017 |
| Brian Hodge Operator Services Ltd | Construction | 2024 |
| Brick Power Ltd | Other services | 2021 |
| Bricklands Construction Ltd | Other services | 2023 |
| Brighton & Beck Property Ltd | Real estate | 2019 |
| Britannia Maritime Security Ltd | Administrative & support | 2011 |
| Broadstance Media Limited | Administrative & support | 2009 |
| Broch Group Limited | Financial services | 2026 |
| Broken Chains (AYR) Limited | Health & social care | 2009 |
| Broomhill Developments (Portlethan) Ltd | Real estate | 2022 |
| Broomlands QS Limited | Professional & scientific | 2018 |
| Brownmill Limited | Wholesale & retail | 2004 |
| Bruach Enterprise Limited | Extraterritorial | 2000 |
| Bryan Byrne Consultants Properties Limited | Real estate | 2005 |
| Bryce Aviation Ltd | Manufacturing | 2025 |
| Bryden 3 Ltd | Real estate | 2020 |
| BT Rope Access Solutions Ltd | Professional & scientific | 2011 |
| BTC Scotland Ltd | Professional & scientific | 2021 |
| Bubalinae Ltd | Hospitality | 2019 |
| Bubble HUG Tea House Ltd | Hospitality | 2025 |
| Buchanan Property Developments Limited | Construction | 2004 |
| Buchner Solutions Limited | Information & communication | 2014 |
| Buckley's Limited | Hospitality | 2015 |
| Buildayr Limited | Construction | 2016 |
| Building & Developing Ayrshire Limited | Construction | 2025 |
| Buildways Limited | Real estate | 1960 |
| Bukhuth Contracts. Limited | Manufacturing | 2015 |
| Bulk Recycling (Scotland) Ltd | Water & waste | 2015 |
| Bump to Baby Scanning Limited | Health & social care | 2019 |
| Bunny HOP by Sam's Limited | Hospitality | 2024 |
| Buntain Property Ltd | Real estate | 2017 |
| Bunten Plant Services Ltd | Wholesale & retail | 2025 |
| Burgh Beer Ltd | Hospitality | 2024 |
| Burley & Cree Joinery Ltd | Construction | 2022 |
| Burns Capital Limited | Other services | 2020 |
| Burns Commercial Property Rentals Ltd | Real estate | 2024 |
| Bushman Gardens Ltd | Professional & scientific | 2025 |
| Business Continuity Services Limited | Information & communication | 1994 |
| Business Dynamic Group Ltd | Construction | 2026 |
| Buyright Motors Ltd | Wholesale & retail | 2020 |
| BW Events Ltd | Hospitality | 2024 |
| C & K Weir Property Limited | Real estate | 2017 |
| C & M Joinery AYR Ltd | Construction | 2022 |
| C & S Sunshine Investments Limited | Financial services | 2020 |
| C & W Mcbride Ltd | Professional & scientific | 2019 |
| C a G Cladding Ltd | Construction | 2019 |
| C Bryan Contracts Ltd. | Construction | 2012 |
| C Bryan Properties Limited | Real estate | 2024 |
| C Dobbie Electrical Limited | Administrative & support | 2003 |
| C Flynn Limited | Public administration | 2017 |
| C Mccallum Limited | Wholesale & retail | 2004 |
| C S Plumbing Services Ltd | Construction | 2018 |
| C&A Karate Academy Ltd | Education | 2022 |
| C&C Property (Scotland) Ltd | Real estate | 2024 |
| C&S Custom Saws Ltd | Agriculture & fishing | 2021 |
| C&S Leslie Consulting Limited | Construction | 2023 |
| C&W Mcbride Investments Ltd | Real estate | 2025 |
| C. Martha Limited | Financial services | 2023 |
| C.A. Mair (Shipping) Limited | Transport & logistics | 1987 |
| Cabelo "Hair by Stacey Wade" Ltd | Other services | 2023 |
| CAD & FAB Solutions Ltd | Professional & scientific | 2019 |
| CAD Roofing & Cladding Ltd | Construction | 2024 |
| Caddie-M Limited | Arts & recreation | 2015 |
| Cafe GOA Restaurant Ltd | Hospitality | 2023 |
| Cafe Kawiarnia Ltd | Hospitality | 2018 |
| Cafe LA Ltd | Manufacturing | 2026 |
| Cairllum Care Ltd | Health & social care | 2011 |
| Cairncrest Limited | Households | 1999 |
| Cairns Plant Services Limited | Construction | 2015 |
| Calco Universal L.P. | | 2012 |
| Calder Accounting Limited | Professional & scientific | 2020 |
| Calderwood & Strang Properties Limited | Construction | 2019 |
| Calderwood Investments Limited | Real estate | 2026 |
| Caledonian Business Services Limited | Information & communication | 2002 |
| Caledonian Properties (Scotland) Ltd | Real estate | 2017 |
| Caledonian Trade Frames Limited | Manufacturing | 2018 |
| Caledonian Windows & Conservatories Ltd. | Manufacturing | 1997 |
| Calido Developments Ltd | Construction | 2024 |
| Calm Co-Parent Ltd | Information & communication | 2026 |
| Calvera Group Ltd | Wholesale & retail | 2025 |
| Cambusdoon Ltd | Professional & scientific | 2014 |
| Camison Estates Ltd | Real estate | 2025 |
| Camison Ltd | Health & social care | 2022 |
| Campbell & Co Interiors Limited | Wholesale & retail | 2017 |
| Campbell Retailers Limited | Wholesale & retail | 2010 |
| Campbell’S Contracts Ltd | Transport & logistics | 2025 |