| SCO Hotels Co Limited | Hospitality | 2008 |
| Scope AIM Properties Limited | Construction | 2024 |
| Scope DM Ltd. | Construction | 2025 |
| Scope Fairfields Property Ltd | Real estate | 2025 |
| Scope Health & Fitness Limited | Arts & recreation | 2018 |
| Scope Portfolio Builders Ltd | Real estate | 2025 |
| Scope Property Group (Scotland) Ltd | Real estate | 2024 |
| Scope Property Holdings Ltd | Real estate | 2020 |
| Scope PT Academy Ltd | Arts & recreation | 2018 |
| Scope Surveying and Consultancy Ltd | Professional & scientific | 2021 |
| Scope Vitality Lets Ltd | Real estate | 2025 |
| Scope Willowbank Ltd | Real estate | 2025 |
| Scotdeck Limited | Construction | 2014 |
| Scotia Couriers Ltd | Transport & logistics | 2023 |
| Scotia Management Ltd | Real estate | 2016 |
| Scotia Web Design Ltd | Information & communication | 2003 |
| Scotia Window Films Ltd | Construction | 2025 |
| Scotwaste Recycling Limited | Water & waste | 2017 |
| Sea Change Safety Management Ltd. | Professional & scientific | 2017 |
| Seafield Stores Limited | Wholesale & retail | 2015 |
| Seaham Flat Ltd | Real estate | 2025 |
| Sean Heron Bathrooms Ltd | Construction | 2022 |
| Sean Heron Properties Ltd | Real estate | 2025 |
| Seb's Logistics Ltd | Transport & logistics | 2018 |
| Secca Limited | Construction | 2000 |
| Secure Cabling Solutions Ltd. | Construction | 2020 |
| SEI Caledonia Ltd | Information & communication | 2024 |
| SEM Conference Ltd | Arts & recreation | 2019 |
| Semtrad Limited | Financial services | 2018 |
| Senior Issues Limited | Professional & scientific | 2009 |
| Sense Analytics Limited | Information & communication | 2020 |
| Serenity House Cosmetics Ltd | Manufacturing | 2023 |
| Serenity House Therapies Ltd | Other services | 2023 |
| Series Events Limited | Administrative & support | 2019 |
| SET Fare Ltd | Transport & logistics | 2024 |
| Seven Saints Custom Club Limited | Other services | 2020 |
| Seventy SIX Creative Ltd | Professional & scientific | 2023 |
| Sewells Automotive Ltd | Wholesale & retail | 2026 |
| SF Bistro Ltd | Hospitality | 2025 |
| SG CAD Design Limited | Administrative & support | 2017 |
| Sgioba-Obrach MSC Ltd | Professional & scientific | 2022 |
| SGL Stonecraft Limited | Construction | 2018 |
| Sharkey & Jacobs Ltd | Construction | 2026 |
| Sharp Whalen Training Ltd | Public administration | 2021 |
| Sheridans Joinery Ltd | Construction | 2016 |
| Shiels Cameron Consulting Ltd | Professional & scientific | 2015 |
| Shmm Properties Ltd | Real estate | 2018 |
| Shophop Trading Limited | Wholesale & retail | 2025 |
| Sibbald Construction Ltd | Construction | 2017 |
| SID Mckinnon Ltd | Transport & logistics | 2026 |
| Sideapps Ltd | Information & communication | 2026 |
| Signature Carpentry & Joinery Ltd | Manufacturing | 2018 |
| Silly Little Tech Ltd | Wholesale & retail | 2024 |
| Simply Electrical & Plumbing Ltd | Construction | 2015 |
| Simpson Energy Services Ltd | Energy | 2025 |
| Simpson Hotel (Bathgate) Ltd | Real estate | 2015 |
| Simpson Hotel 2024 Ltd | Extraterritorial | 2005 |
| Sincefive Ltd | Health & social care | 2024 |
| Singh's (Scot) Ltd | Hospitality | 2019 |
| SJB Distribution Ltd | Transport & logistics | 2014 |
| SJB Packaging Ltd | Administrative & support | 2015 |
| Sjsj Property Investments Limited | Real estate | 2007 |
| Skinfluence Scotland Limited | Other services | 2025 |
| Sleepingmongoose.App Ltd | Information & communication | 2026 |
| SM Vehicle Services Limited | Wholesale & retail | 2026 |
| Small and Simple Steps Limited | Education | 2026 |
| Smart Optical (Bathgate) Limited | Health & social care | 2015 |
| Smarter Electrical Ltd | Construction | 2021 |
| Smartmix Consulting Ltd | Professional & scientific | 2025 |
| Smile Multipurpose Global Ltd | Wholesale & retail | 2025 |
| Smith Letting Services Limited | Real estate | 2022 |
| Snapy Taxis Limited | Professional & scientific | 2002 |
| Sneddon Morrison LLP | | 2008 |
| Sneddons (Trustees) Limited | Professional & scientific | 1998 |
| Soft Steps Whitburn Ltd | Education | 2026 |
| Softwash (Scotland) Limited | Administrative & support | 2014 |
| Sola Studios Limited | Education | 2025 |
| Solidcore Property and Logistics Ltd | Construction | 2026 |
| Soltyre Limited | Wholesale & retail | 2009 |
| Solugix Ltd | Information & communication | 2021 |
| Sops (Scot) Limited | Professional & scientific | 2012 |
| Sorensen Rendering Limited | Construction | 2019 |
| South Bridge Street Dental Surgery Ltd. | Health & social care | 2010 |
| Southland Regional Property Limited | Construction | 2026 |
| Sparkvault Innovations Ltd | Information & communication | 2024 |
| Specialisedspraying Limited | Construction | 2025 |
| Specialist Roofing Ltd | Construction | 2019 |
| Speedydan Limited | Transport & logistics | 2018 |
| Spence (Insurance Services) Ltd. | Financial services | 1990 |
| Spence Investments Ltd | Real estate | 2009 |
| Spice of Haven Limited | Hospitality | 2018 |
| Spice of Life Armadale Ltd | Hospitality | 2015 |
| Spotless FAM Cleaning Ltd | Administrative & support | 2026 |
| Spring Distribution (Scotland) Limited | Transport & logistics | 2013 |
| Spring Industrial Limited | Wholesale & retail | 2016 |
| Springer Masonry Ltd | Construction | 2021 |
| Spud Hutt Ltd | Hospitality | 2026 |
| Square One Petroleum Ltd | Wholesale & retail | 2023 |
| SRF Consultancy (Scotland) Ltd. | Other services | 2016 |
| Ssas Pensions Limited | Administrative & support | 2017 |