| NESSYS1 Limited | Real estate | 2025 |
| Network Gecko Ltd | Information & communication | 2022 |
| New Life Interiors Limited | Other services | 2023 |
| Nexa IQ Limited | Information & communication | 2024 |
| Nextify Ltd | Hospitality | 2025 |
| Niaz Enterprise Ltd | Wholesale & retail | 2019 |
| Nice N Spicy Ltd | Hospitality | 2026 |
| Niche Prop Ltd | Real estate | 2025 |
| Nicole Transport Ltd | Transport & logistics | 2022 |
| NINETEEN12 Ltd | Hospitality | 2020 |
| NINETEEN62 Livingston Ltd | Hospitality | 2021 |
| NJM IT Solutions Ltd | Information & communication | 2013 |
| NMC Capital Ltd | Real estate | 2026 |
| NO.5 Rentals Ltd | Real estate | 2024 |
| Nobleherald Ltd | Information & communication | 2025 |
| Nodram Decorators Limited | Construction | 2010 |
| Nodram Limited | Construction | 2015 |
| North Couston 2012 Limited | Real estate | 2012 |
| Northfix Property Maintenance Ltd | Manufacturing | 2026 |
| NOW West Ltd | Hospitality | 2025 |
| NSB Accountants Limited | Professional & scientific | 2023 |
| NU Development Properties Ltd | Construction | 2025 |
| Nurture PCX Ltd | Professional & scientific | 2022 |
| Nuvivo Health Ltd | Health & social care | 2024 |
| NW Wholesale Ltd | Wholesale & retail | 2026 |
| NZO Limited | Health & social care | 2016 |
| O'Myde Solutions Ltd | Administrative & support | 2016 |
| O.Erskine Services Ltd | Construction | 2026 |
| Oakest Limited | Professional & scientific | 2023 |
| Oakland Joinery Ltd | Construction | 2014 |
| Oaklands Electricians Ltd | Construction | 2025 |
| Oaklands Joinery Ltd | Construction | 2025 |
| OBM Engineering Services Limited | Mining & quarrying | 2018 |
| Off-World Asset Management Ltd | Administrative & support | 2025 |
| Off-World Industries Ltd. | Hospitality | 2019 |
| Ogilvie Building Services Ltd | Construction | 2023 |
| Ohia Electric Ltd | Professional & scientific | 2022 |
| Oilmet Ltd | Professional & scientific | 2014 |
| OJM Rope Access Specialist Ltd | Construction | 2025 |
| Ola's Sacred Medicine Ltd | Health & social care | 2024 |
| OM Luxury Ltd | Construction | 2023 |
| Omcc LP | | 2018 |
| Omilo Performance Coaching and Education Ltd | Education | 2023 |
| Omnina Ltd | Professional & scientific | 2023 |
| Omram Retail Ltd | Wholesale & retail | 2026 |
| ON Your Marks Fitness Ltd | Health & social care | 2021 |
| One Stop Market Ltd | Wholesale & retail | 2025 |
| Onegroup Plus Limited | Wholesale & retail | 2022 |
| Online Fireworks Ltd | Extraterritorial | 2015 |
| Onsite Solutions (Scotia) Ltd | Wholesale & retail | 2020 |
| Optical Studio Ltd | Wholesale & retail | 2018 |
| Orbitwise Ltd | Information & communication | 2024 |
| Organic World Ltd | Wholesale & retail | 2023 |
| Oriental Food Station Ltd | Hospitality | 2025 |
| Origin Services Ltd | Wholesale & retail | 2019 |
| Orka FM Limited | Manufacturing | 2017 |
| OSS Woodburn Ltd | Wholesale & retail | 2025 |
| OWI Maintenance Ltd | Construction | 2021 |
| Ozzy Workshop Ltd | Wholesale & retail | 2019 |
| P. Dunnigan & SON Ltd. | Other services | 2022 |
| P4F Homecare Champions Ltd | Health & social care | 2023 |
| Pappy Property Ltd | Real estate | 2026 |
| Pari Leasing Company Ltd | Real estate | 2026 |
| Park Broom Host and Stay Ltd | Real estate | 2025 |
| Park Grove Scaffolding Services Ltd. | Construction | 2009 |
| Park Homes Scotland Ltd | Construction | 2013 |
| Pathway Analytics Ltd | Information & communication | 2016 |
| Patrycki Transport Ltd | Transport & logistics | 2024 |
| Paul Bestford Ltd | Financial services | 2019 |
| Paul Fleet Services Ltd | Wholesale & retail | 2024 |
| Paul Spence Flooring Ltd | Construction | 2021 |
| Paulcrest Ltd | Construction | 2026 |
| Pawel MAC Tools Ltd | Wholesale & retail | 2017 |
| PD Garage Ltd | Other services | 2022 |
| PDS Solutions Ltd | Information & communication | 2023 |
| Peatshill Properties Limited | Hospitality | 2025 |
| Peculiar Flavours Ltd | Information & communication | 2025 |
| Penthouse Properties Scotland Ltd | Professional & scientific | 2024 |
| Pentland OIL and Electric Heating Services Ltd | Construction | 2018 |
| Pepes Bathgate Ltd | Hospitality | 2026 |
| PER Ardua Psychological Services Ltd | Health & social care | 2023 |
| Perekupi Ltd | Wholesale & retail | 2023 |
| Peri Peri Chunky Chicken Ltd | Hospitality | 2024 |
| Peter Thomson (Holdings) Ltd | Financial services | 2018 |
| Petrie Properties Ltd | Real estate | 2026 |
| Pfeiffer Ltd | Wholesale & retail | 2023 |
| Phoenix Estates Limited | Construction | 2024 |
| Phone Tech & Vape Ltd | Wholesale & retail | 2024 |
| Physioflex (West Lothian) Limited | Health & social care | 2017 |
| Pink Architecture Limited | Professional & scientific | 2011 |
| Pittodrie Group Limited | Professional & scientific | 1992 |
| Pivtech Group Ltd | Professional & scientific | 2025 |
| Pivtech Ltd | Professional & scientific | 2025 |
| Pixelbox Digital Limited | Information & communication | 2013 |
| Pizza PER Passione Academy Ltd | Hospitality | 2016 |
| PLA Automotive Limited | Wholesale & retail | 2015 |
| Plaited Ponies Equine Services Ltd | Agriculture & fishing | 2019 |
| Plant and Vehicle Maintenance Limited | Manufacturing | 2021 |
| Plant Mechanics Limited | Construction | 1994 |
| Planview Developments Limited | Construction | 2018 |