| S D Heating Services Limited | Construction | 2022 |
| S Holding Group Limited | Financial services | 2026 |
| S&A Shanks Ltd. | Construction | 2009 |
| S&E Autos Ltd | Wholesale & retail | 2024 |
| S&S Properties Scot Ltd | Real estate | 2024 |
| SA Plumbing & GAS Ltd | Construction | 2022 |
| Safaa Enterprise Ltd | Wholesale & retail | 2024 |
| Sahil Mangat Ltd | Hospitality | 2023 |
| Sajas Chicken Ltd | Hospitality | 2025 |
| Salaar Goods Ltd | Wholesale & retail | 2024 |
| Salahdin Solutions Ltd | Administrative & support | 2025 |
| Sales Recruit UK Ltd | Administrative & support | 2025 |
| Saltire Asset Finance Ltd | Administrative & support | 2021 |
| Saltire Facilities Management Limited | Construction | 2000 |
| Saltire Lets Ltd | Real estate | 2020 |
| SAMSAR952 Ltd | Wholesale & retail | 2022 |
| Sara Leisure Ltd | Hospitality | 2016 |
| Sassenach Limited | Professional & scientific | 2021 |
| SCGU4 Ltd | Health & social care | 2024 |
| Scope Flooring Ltd. | Construction | 2011 |
| Scot Plumb Limited | Construction | 2025 |
| Scot Roads Partnership Finance Ltd | Financial services | 2013 |
| Scot Roads Partnership Holdings Ltd | Professional & scientific | 2013 |
| Scot Roads Partnership Project Ltd | Construction | 2013 |
| Scotcrest Uniforms Ltd. | Wholesale & retail | 2011 |
| Scotia Gates and Railings Ltd | Manufacturing | 2017 |
| Scotia Global Commodities Limited | Construction | 2018 |
| Scott Bespoke Building Ltd | Construction | 2016 |
| Scott Ward Limited | Wholesale & retail | 2025 |
| Scottish Shellfish Ltd. | Extraterritorial | 2010 |
| Scottish Shellfish Marketing Group Ltd. | Extraterritorial | 2010 |
| Scotvapes Highland Ltd. | Wholesale & retail | 2015 |
| SD Financial Services Glasgow Ltd | Professional & scientific | 2025 |
| SD7 Consultancy Ltd | Administrative & support | 2009 |
| Sehgal Change Solutions Ltd. | Wholesale & retail | 2018 |
| Seneca Transport Services Ltd | Transport & logistics | 2025 |
| Sensible Building Services Limited | Construction | 2024 |
| SG Orchids Ltd | Hospitality | 2017 |
| Shapeup Aesthetics & Physio Clinic Ltd | Health & social care | 2026 |
| Share Learning Limited | Education | 1993 |
| SHE Cooks Scotland CIC | Hospitality | 2025 |
| Shelly’S Delights Limited | Hospitality | 2023 |
| Shopfronts Scotland Limited | Manufacturing | 2016 |
| Shopping Planet Glasgow Ltd | Wholesale & retail | 2024 |
| Shredall (Scotland) Limited | Water & waste | 2019 |
| Siddiques Couriers Ltd | Transport & logistics | 2024 |
| Sidetrack Estores Ltd | Wholesale & retail | 2025 |
| Signature Medics Limited | Health & social care | 2022 |
| Simply Acquisition 010 Ltd | Real estate | 2019 |
| Simply Acquisition 011 Ltd | Real estate | 2019 |
| Simply Acquisition 012 Ltd | Real estate | 2019 |
| Simply Acquisition 013 Ltd | Real estate | 2019 |
| Simply Acquisition 014 Ltd | Real estate | 2019 |
| Simply Acquisition 015 Ltd | Real estate | 2019 |
| Simply Acquisition 017 Ltd | Real estate | 2020 |
| Simply Acquisition 022 Ltd | Real estate | 2021 |
| Simply Acquisition 024 Ltd | Real estate | 2021 |
| Simply Acquisition 026 Ltd | Real estate | 2021 |
| Simply Bridge of Weir Ltd | Real estate | 2016 |
| Simply Bury ST Edmonds Ltd | Real estate | 2020 |
| Simply Care Group UK Ltd | Real estate | 2018 |
| Simply Develop (UK) Ltd | Construction | 2013 |
| Simply Dunfermline Ltd | Real estate | 2022 |
| Simply Helensburgh Ltd | Health & social care | 2018 |
| Simply Investment Real Estate Ltd | Real estate | 2019 |
| Simply IRE 10 Ltd | Health & social care | 2020 |
| Simply IRE 3 Ltd | Real estate | 2014 |
| Simply IRE 4 Ltd | Construction | 2015 |
| Simply IRE 5 Ltd | Real estate | 2014 |
| Simply IRE 6 Ltd | Health & social care | 2020 |
| Simply IRE 7 Ltd | Health & social care | 2020 |
| Simply IRE 8 Ltd | Health & social care | 2020 |
| Simply IRE 9 Ltd | Health & social care | 2020 |
| Simply Knutsford Ltd | Construction | 2018 |
| Simply Musselburgh Care Ltd | Real estate | 2017 |
| Simply North Berwick Ltd | Health & social care | 2024 |
| Simply Perth Ltd | Construction | 2018 |
| Simply Propco Bridge of Weir Ltd | Health & social care | 2024 |
| Simply Propco Musselburgh Ltd | Health & social care | 2024 |
| Simply Residential Development UK Ltd | Real estate | 2024 |
| Simply ST Andrews Ltd | Real estate | 2020 |
| Simply Stirling Ltd | Construction | 2018 |
| Simply Technical Services UK Ltd | Construction | 2024 |
| Simply UK Fleet Ltd | Administrative & support | 2019 |
| Simply UK Holdings Ltd | Real estate | 2019 |
| Simply Wimborne Ltd | Real estate | 2021 |
| SJ Cyber Aware Ltd | Information & communication | 2025 |
| SJF Trading Ltd | Construction | 2025 |
| SJM Auto Assessors Ltd | Professional & scientific | 2022 |
| Skinderella Academy Ltd | Education | 2024 |
| Skinderella Aesthetics Ltd | Other services | 2019 |
| Skinderella Tattoo Limited | Arts & recreation | 2022 |
| Skranit Ltd | Hospitality | 2024 |
| Sky High Ecommerce Ltd | Wholesale & retail | 2024 |
| Smarta Auto Ltd | Wholesale & retail | 2009 |
| Sneaky Clean Original Ltd | Other services | 2023 |
| Snstore Retail Ltd | Wholesale & retail | 2019 |
| Soccer Stars Academy Edinburgh East and Midlothian Ltd | Arts & recreation | 2025 |
| Soccer Stars Academy Edinburgh West & West Lothian Limited | Education | 2025 |
| Soccer Stars Academy Franchise Ltd | Education | 2021 |