| Bathgate DIY Ltd | Wholesale & retail | 2022 |
| Bathgate Facility Management Ltd | Professional & scientific | 2026 |
| Bathgate Family Law Practice Limited | Professional & scientific | 2008 |
| Bathgate Flat Ltd | Real estate | 2026 |
| Bathgate Foods Ltd | Hospitality | 2026 |
| Bathgate Gift Studio Limited | Wholesale & retail | 2026 |
| Bathgate House Limited | Hospitality | 2024 |
| Bathgate Nails & Spa Limited | Other services | 2025 |
| Bathgate Procession and Community Festival C.I.C. | Arts & recreation | 2013 |
| Bathgate Restaurant Limited | Hospitality | 2025 |
| Bathgate Retail Ltd | Wholesale & retail | 2024 |
| Bathgate Transport Services Ltd | Transport & logistics | 2024 |
| Bathroom Studio (West Lothian) Ltd | Construction | 2011 |
| Baxter’S Maintenance Ltd | Households | 2024 |
| BBM 2 Limited | Construction | 2019 |
| Beards & Brogues Ltd | Other services | 2019 |
| Beloop Ltd | Information & communication | 2025 |
| Bennie Contracts Ltd | Agriculture & fishing | 2013 |
| Benning Engineering Consultants Ltd | Professional & scientific | 2025 |
| Best Kebab House Ltd | Hospitality | 2024 |
| Best Taste Pizza Ltd | Hospitality | 2022 |
| Bestone Whitburn Limited | Wholesale & retail | 2021 |
| Betteru Group Ltd | Education | 2023 |
| Bevelt Autos Limited | Wholesale & retail | 2024 |
| BH Joinery Scotland Ltd | Construction | 2021 |
| Big Blue Box Storage Containers (Bathgate) Ltd | Administrative & support | 2016 |
| Bike Torque Motorcycles Ltd. | Health & social care | 2024 |
| Birkenshaw Distributors Limited | Wholesale & retail | 1980 |
| Birniehill Properties Limited | Professional & scientific | 1975 |
| Birrell Partners Limited | Hospitality | 2026 |
| Bisset Products Limited | Wholesale & retail | 2021 |
| Black Box Muay Thai Ltd | Arts & recreation | 2019 |
| Black Water Property Ventures Ltd | Real estate | 2024 |
| Blackburn Health Ltd | Wholesale & retail | 2021 |
| Blackheart Investments Limited | Professional & scientific | 2019 |
| Blackridge Joinery Ltd | Construction | 2023 |
| Blacks Capital Limited | Financial services | 2025 |
| Blade Portal Ltd | Professional & scientific | 2021 |
| Blair’S Repairs Ltd | Manufacturing | 2026 |
| Bleeball Ltd | Information & communication | 2025 |
| Blend Coffee Bars Ltd | Hospitality | 2025 |
| Bloom Forward CIC | Education | 2025 |
| Blossom Aesthetics Ltd | Other services | 2021 |
| Blossoming Minds Counselling Ltd | Health & social care | 2024 |
| Bluebell House Ltd | Wholesale & retail | 2020 |
| Bluebell Licensees Limited | Hospitality | 2016 |
| Bluestone North Limited | Administrative & support | 2026 |
| Bluewave Heating Services Limited | Professional & scientific | 2017 |
| Boiler Installations Scotland Ltd | Construction | 2017 |
| Boiler Serv Scotland Limited | Construction | 2026 |
| Boost Laboratory Limited | Wholesale & retail | 2024 |
| Boost Pro Systems Limited | Information & communication | 2019 |
| Boston & Linchpin Developments Ltd | Financial services | 2023 |
| Bounds and Leaps Limited | Wholesale & retail | 2022 |
| BOW & Co Property Ltd | Real estate | 2025 |
| Brahmasmi Ltd | Other services | 2023 |
| Bratek Ltd | Administrative & support | 2017 |
| Brave Heart Therapeutic Services CIC | Other services | 2026 |
| Bravo MO Limited | Hospitality | 2025 |
| Bravo Utilities Ltd | Construction | 2023 |
| Braw Apparel Ltd | Wholesale & retail | 2025 |
| Braw Cyber Security Ltd | Information & communication | 2026 |
| Breval Environmental Limited | Extraterritorial | 2002 |
| Breval Technical Services Limited | Extraterritorial | 1977 |
| Brian Black Joinery & Construction Ltd. | Construction | 2011 |
| Briar Lumen Ltd | Wholesale & retail | 2026 |
| Bridgecastle Consulting Ltd | Professional & scientific | 2024 |
| Bridgecastle Energy Consulting Ltd | Professional & scientific | 2025 |
| Brightwood Tales Limited | Information & communication | 2024 |
| Brikworx Limited | Construction | 2023 |
| Britech Engineering Ltd | Other services | 2017 |
| British Infection Association | Other services | 1999 |
| Brocks HQ Ltd | Other services | 2024 |
| Brothers Barbershop Ltd | Other services | 2023 |
| Broughton Mathers Limited | Hospitality | 2026 |
| Brown & Co Estate Agents (Heartlands) Ltd | Real estate | 2025 |
| Brown & Co Properties Ltd | Real estate | 2010 |
| Brown & Mcilwaine Joinery Ltd | Construction | 2023 |
| Brown Street Grocers Ltd | Wholesale & retail | 2013 |
| Brownings (Whitburn) Limited | Real estate | 1948 |
| Brunton Developments Scotland Limited | Construction | 2017 |
| Brush & Hammer Ltd | Construction | 2020 |
| Bryce Fuels Limited | Extraterritorial | 2014 |
| Bryce Oils Limited | Wholesale & retail | 2002 |
| BS Gardens Ltd | Wholesale & retail | 2020 |
| Buildstuff Limited | Other services | 2016 |
| BUJ 2019 Ltd | Hospitality | 2019 |
| BUJ Properties Ltd | Real estate | 2024 |
| BUJ95 Ltd | Hospitality | 2019 |
| Bulkys West Lothian Ltd | Water & waste | 2025 |
| Bunkered Limited | Construction | 2022 |
| Burgerflame Ltd | Wholesale & retail | 2024 |
| Burt Taxis Limited | Transport & logistics | 2004 |
| Buseio Ltd | Manufacturing | 2026 |
| Butterfly Yoga Ltd | Other services | 2022 |
| Bwgy Investments Limited | Extraterritorial | 2015 |
| BY Bay Interiors Ltd | Wholesale & retail | 2021 |
| Byreside Letting Limited | Real estate | 2026 |
| Bzzzy BUS Ltd | Transport & logistics | 2014 |
| C J Installs Ltd | Construction | 2011 |