| Cumbrian Stays Ltd | Hospitality | 2025 |
| Cumnock & Mauchline Funeral Directors Ltd | Financial services | 2018 |
| Curl Ayrshire Charity | Arts & recreation | 2024 |
| Curries Removals and Storage Ltd | Transport & logistics | 2018 |
| Cursum Perficio Consulting Limited | Professional & scientific | 2021 |
| Curtis Bros Fitness Ltd | Other services | 2017 |
| Curvy Girl Limited | Wholesale & retail | 2023 |
| Cushty Bites Ltd | Hospitality | 2019 |
| CW Property Group Ltd | Real estate | 2023 |
| CWM Invest L.P. | | 2017 |
| Czse Consultants Limited | Administrative & support | 2014 |
| D & M Deliveries Limited | Transport & logistics | 2013 |
| D & S P Holdings LLP | | 2021 |
| D & S P Investments | Financial services | 2022 |
| D & T Security Ltd | Administrative & support | 2020 |
| D Aero Ltd | Manufacturing | 2026 |
| D Mcclelland Limited | Agriculture & fishing | 2019 |
| D Simpson Windows & Doors Ltd | Construction | 2021 |
| D Swindon Electrical Services Limited | Construction | 2013 |
| D.L Services (Ayrshire) Ltd | Administrative & support | 2024 |
| D.S. Properties (Scotland) Ltd | Construction | 2015 |
| D10 (Scotland) Limited | Information & communication | 2023 |
| D2D Saltcoats Limited | Wholesale & retail | 2015 |
| DAB Events Hospitality Ltd | Arts & recreation | 2021 |
| DAB Events Ltd | Administrative & support | 2011 |
| Dachshund Couriers Ltd | Transport & logistics | 2025 |
| Daedalus Properties Limited | Real estate | 2001 |
| Dahlia Communications LP | | 2016 |
| Dairy Global Experts LP | | 2015 |
| Dalblair Properties Limited | Real estate | 1992 |
| Dalkil Limited | Information & communication | 2025 |
| Dalmatian Projects Limited | Real estate | 2015 |
| Dalmellington Country Butchers Ltd | Hospitality | 2013 |
| Dalmellington Store Ltd | Wholesale & retail | 2019 |
| Dalmore Hydro Limited | Construction | 2016 |
| Dalrowan Property Co Ltd | Real estate | 2023 |
| Dalscot Commercial Ltd | Real estate | 2023 |
| Dalscot Property Investments Limited | Real estate | 2023 |
| Dalton James BI Limited | Information & communication | 2012 |
| Damalis Properties Ltd | Real estate | 2026 |
| Danetor LP | | 2014 |
| Danmatt Developments Ltd | Construction | 2022 |
| Dansarena Studios Limited | Arts & recreation | 2012 |
| Darryl White Home Improvements Ltd | Construction | 2024 |
| Darryl White Ltd | Other services | 2023 |
| Dart Deco Limited | Hospitality | 2024 |
| Darwin Johnstone Plumbing and Heating Ltd | Construction | 2010 |
| David Murray Electrical Ltd | Construction | 2021 |
| David W Harris Limited | Professional & scientific | 2017 |
| David Wiseman Limited | Health & social care | 2013 |
| Davidson GAS Services Ltd | Construction | 2011 |
| Dawn Highfield Limited | Real estate | 2005 |
| Dawson Holdings Corporation Limited | Financial services | 2023 |
| Daxal Limited | Hospitality | 2022 |
| DB Consultancy (AYR) Ltd | Professional & scientific | 2019 |
| DB Decorators Ltd | Construction | 2024 |
| DB Halo Ltd | Financial services | 2025 |
| DB Joinery Limited | Construction | 2019 |
| DC (Scotland) Ltd | Other services | 2018 |
| DC 20 Ltd | Construction | 2020 |
| DC Management (Scotland) Ltd | Other services | 2018 |
| DCB AYR Ltd | Other services | 2019 |
| DD Installation Contracts Ltd | Construction | 2019 |
| Ddnc (Scotland) Ltd | Other services | 2018 |
| Decimo Engineering Limited | Professional & scientific | 2016 |
| Decor DEN Limited | Wholesale & retail | 2025 |
| Decor Home Business Ltd | Construction | 2022 |
| Deer Valley Ltd | Agriculture & fishing | 2024 |
| Deja VU YOU Ltd | Real estate | 2026 |
| Delcamp Trade LP | | 2014 |
| Delfo Property Ltd | Real estate | 2024 |
| Delgaro Management LP | | 2014 |
| Deliginger Ltd | Hospitality | 2012 |
| Deloren Global LP | | 2017 |
| Delta Square Infotech Corporate Limited | Professional & scientific | 2015 |
| DELTA99 Ltd | Financial services | 2026 |
| Deluxe Roofing Systems Ltd | Construction | 2022 |
| Dennis Edgar Electrical Services Limited | Construction | 2013 |
| Dependabledeliveries Ltd | Transport & logistics | 2025 |
| Derbyshire Weir Ltd | Financial services | 2017 |
| Derek Williamson Bathrooms Ltd. | Construction | 2019 |
| Dermalaser Ayrshire Limited | Other services | 2021 |
| Descuento Limited | Wholesale & retail | 2025 |
| Desserlicious Ltd | Hospitality | 2024 |
| Detalo Creative Marketing Ltd | Professional & scientific | 2024 |
| Devenish Pharmacy Services Limited | Health & social care | 2005 |
| Devenson Management LP | | 2014 |
| DG Gillies Transport Limited | Transport & logistics | 2025 |
| DGS New Build Limited | Construction | 2010 |
| DGS Plumbing Services Limited | Construction | 2004 |
| DGT Limited | Transport & logistics | 1993 |
| Dharmaratne & SON Ltd | Hospitality | 2026 |
| Diardaoin Ltd | Professional & scientific | 2025 |
| Dickson & Macnaughton | | 2000 |
| Dickson & Macnaughton Edinburgh EST. 1820 | | 2000 |
| Didan Barber Ltd | Other services | 2023 |
| Dieks Commerce LP | | 2015 |
| DIG & Done Ltd | Construction | 2026 |
| Digital Execution Ltd | Information & communication | 2026 |
| Dikson Consult LP | | 2014 |