| Koav Studio Ltd | Professional & scientific | 2026 |
| Kurdish Barber Edinburgh Limited | Other services | 2022 |
| L B Therapy Ltd | Health & social care | 2023 |
| L&S Wardrobe Revival Limited | Professional & scientific | 2026 |
| Landerson Management Limited | Information & communication | 2025 |
| Law SCO Property Management Limited | Real estate | 2026 |
| LET Ahead Ltd | Real estate | 2023 |
| Lewis Holden Online Consultancy Ltd | Arts & recreation | 2021 |
| LG Cleaning Ltd | Administrative & support | 2022 |
| Liddle & Anderson Limited Liability Partnership | | 2018 |
| Life Fit Physiotherapy Limited | Real estate | 2011 |
| Life's a Beach by Scott Ltd | Other services | 2026 |
| Lift Studios Female Limited | Arts & recreation | 2025 |
| Lift With LIV Coaching Limited | Education | 2026 |
| LL Salon Ltd | Other services | 2026 |
| Lnli Limited | Other services | 2026 |
| Logie Sealants Solutions Ltd | Other services | 2022 |
| Long and Gilmour Dental Practice Limited | Health & social care | 2025 |
| Lost the Plot Creative Ltd | Wholesale & retail | 2025 |
| Lothian Cleaning Ltd | Construction | 2024 |
| LS Transport (SCO) Ltd | Wholesale & retail | 2026 |
| Lyncal Fire Training Limited | Public administration | 2025 |
| M.A.K Foods Boness Ltd | Hospitality | 2026 |
| M9 Garage Ltd | Wholesale & retail | 2020 |
| Made 4 YOU Foods Ltd | Manufacturing | 2024 |
| Malaga Holdings Limited | Financial services | 2025 |
| Malee Thai Massage Limited | Health & social care | 2024 |
| Markseggiecoaching Limited | Education | 2026 |
| Marr Imperium Limited | Construction | 2021 |
| Martin Chinese Takeaway Limited | Hospitality | 2026 |
| Martins Fish & Chips Limited | Hospitality | 2022 |
| Mawbag Ltd | Wholesale & retail | 2018 |
| Maxmatt Ltd | Manufacturing | 2020 |
| Mcfarlane Coach Builders Ltd | Manufacturing | 2018 |
| Mfdg Investments Limited | Hospitality | 2014 |
| MGR Group Scot Ltd | Construction | 2022 |
| Mobile Tech & Vape Ltd | Wholesale & retail | 2023 |
| Mobpod Ltd | Financial services | 2022 |
| Morton and SON Sheds Ltd | Construction | 2021 |
| Morton Sheds Ltd | Construction | 2026 |
| Motorhome Escapes Limited | Wholesale & retail | 2013 |
| MS Renovation and Management Services Ltd | Construction | 2022 |
| MS Service Centre Limited | Wholesale & retail | 2025 |
| Muirhouses Capital Limited | Financial services | 2018 |
| NDK Fitness Limited | Education | 2026 |
| Niagara Falls (Single) Ltd | Households | 2018 |
| Nickyhogarthpt Limited | Education | 2026 |
| Nicola Jacobs Limited | Administrative & support | 2007 |
| NINETEEN70 Training Ltd | Education | 2021 |
| NK Pro Ltd | Professional & scientific | 2016 |
| Noor Lens Ltd | Health & social care | 2018 |
| Nord Medical Ltd | Manufacturing | 2024 |
| Northern Lights Property Relocation and Investments Ltd | Real estate | 2021 |
| Oasisb Limited | Information & communication | 2021 |
| Overland Environmental Limited | Professional & scientific | 2018 |
| Paddockhall Development Limited | Construction | 2013 |
| Paddockhall Holiday Homes Limited | Hospitality | 2017 |
| Paddockhall Limited | Real estate | 2011 |
| Paddockhall Properties Limited | Financial services | 2020 |
| Panbrae Homes Ltd | Real estate | 2023 |
| Paper Grey Limited | Professional & scientific | 2004 |
| Paper Ribbons Ltd | Wholesale & retail | 2009 |
| Para Bellum Property Investments Ltd | Real estate | 2021 |
| Patel Retail Limited | Wholesale & retail | 2022 |
| Peter Preston Limited | Manufacturing | 2014 |
| Pinacle Project Management Limited | Construction | 2019 |
| PJP Contractors Ltd | Administrative & support | 2019 |
| PM Development Consultants Ltd | Information & communication | 2023 |
| Precision Coaching Ltd | Education | 2023 |
| Prestige Coaching Ltd | Other services | 2024 |
| Prime Landscaping Services Limited | Construction | 2023 |
| Priscilla Butterfield Ltd | Arts & recreation | 2015 |
| Proscorex Ltd | Information & communication | 2026 |
| Pure Class Entertainment Limited | Arts & recreation | 2024 |
| Purple Assets Consultancy Ltd | Professional & scientific | 2018 |
| Pyramid Learning Ltd | Administrative & support | 2016 |
| Qohesion Limited | Manufacturing | 2012 |
| QSE Ltd | Other services | 2011 |
| R&D Dwellings Ltd | Real estate | 2025 |
| RAB Developments Scotland Ltd | Real estate | 2025 |
| Ramsay Photography Services Ltd | Professional & scientific | 2024 |
| Raspberry Key Limited | Hospitality | 2022 |
| Ratio Coaching Limited | Education | 2024 |
| Rebuild Coaching Ltd | Education | 2026 |
| Redbeard Fitness Limited | Education | 2026 |
| Refyne Hair Limited | Other services | 2026 |
| Relocate Property Rentals Ltd | Real estate | 2025 |
| REP Gym Ltd | Arts & recreation | 2022 |
| RNJ Joinery Ltd | Construction | 2023 |
| Robalan Consultancy Limited | Professional & scientific | 2013 |
| Rock Breakers (UK) Ltd | Administrative & support | 2005 |
| Rock Breakers UK (Wearparts) Limited | Extraterritorial | 2011 |
| Romona Ltd | Wholesale & retail | 2023 |
| RP Dynamic Ltd | Professional & scientific | 2018 |
| S & L Chalmers Limited | Education | 2024 |
| S&R Stores Ltd | Wholesale & retail | 2024 |
| Sanctus Media Ltd | Information & communication | 2008 |
| Sangster Property Developments Limited | Real estate | 2000 |
| Santosha Wellness CIC | Other services | 2026 |
| Scot Flames Ltd | Hospitality | 2023 |