| Bandmaze Limited | Extraterritorial | 2000 |
| Barlas Salvage Limited | Wholesale & retail | 2026 |
| Barnes Textiles Limited | Wholesale & retail | 2004 |
| Barnetts Motor Group Limited | Wholesale & retail | 1965 |
| Barry Duncan Eyecare Limited | Health & social care | 2024 |
| Bart's Auto Garage Ltd | Wholesale & retail | 2021 |
| Barton Chemicals Limited | Wholesale & retail | 1999 |
| Basil Mcgee Ltd | Real estate | 2021 |
| BCI Consulting Ltd | Professional & scientific | 2020 |
| Beau & Brown Co Limited | Professional & scientific | 2025 |
| Beautology @ DU Beau Ltd | Other services | 2017 |
| Beauty at Work Ltd | Other services | 2020 |
| Bebold Agency Ltd | Professional & scientific | 2023 |
| Beinn Eighe Limited | Professional & scientific | 2012 |
| BEN Forrest Haulage Limited | Transport & logistics | 2023 |
| Bengom Ltd | Wholesale & retail | 2026 |
| Bespoke Weekends Limited | Extraterritorial | 2009 |
| Best Team Broxburn Limited | Hospitality | 2022 |
| Bethany Woodland Lodge Ltd | Hospitality | 2026 |
| Beukes Investments Limited | Real estate | 2025 |
| Bibaloo Ltd | Wholesale & retail | 2008 |
| Big Cat Cleaning Equipment Limited | Administrative & support | 2024 |
| Big Heart, Little Minds C.I.C. | Education | 2023 |
| Bigdawg Transport Limited | Transport & logistics | 2012 |
| Bikespeeduk Ltd | Wholesale & retail | 2017 |
| Binny Investments Ltd | Extraterritorial | 2010 |
| Binny Plants LLP | | 2015 |
| Biseach Ltd | Professional & scientific | 2024 |
| Bizbasket Solutions Ltd | Information & communication | 2026 |
| Black Dingo Limited | Arts & recreation | 2021 |
| Blaikie Tree Services Limited | Agriculture & fishing | 2020 |
| Blue Loch Property Ltd | Real estate | 2025 |
| Blueprint Design Solutions Ltd | Administrative & support | 2018 |
| BM Autodesign Ltd | Wholesale & retail | 2021 |
| BM Orthoworx Ltd | Health & social care | 2011 |
| Boldfusion Group Limited | Hospitality | 2025 |
| Bonnie Quines Ltd | Other services | 2016 |
| Book IT Baby Limited | Information & communication | 2017 |
| Borthwick Auto Shop Ltd | Wholesale & retail | 2022 |
| Bramik Foods Limited | Wholesale & retail | 2001 |
| BRB 72 Ltd | Hospitality | 2025 |
| Brian Currie Printers Limited | Manufacturing | 2009 |
| Brian Fleming Groundworks Ltd | Construction | 2020 |
| Brick and Stone (Scotland) Ltd. | Extraterritorial | 1998 |
| Bridgeforth (Holdings) Limited | Financial services | 2011 |
| Bridgend GM Limited | Real estate | 2018 |
| Brownwright AV Ltd | Professional & scientific | 2024 |
| Broxbrun Nails & Spa Ltd | Other services | 2024 |
| Broxburn Bottlers Limited | Manufacturing | 1984 |
| Broxburn DP Limited | Health & social care | 2021 |
| Broxburn Hardware Ltd | Wholesale & retail | 2018 |
| Broxburn House Ltd | Real estate | 2023 |
| Broxburn Local Limited | Wholesale & retail | 2025 |
| Broxburn PO Limited | Transport & logistics | 2025 |
| Broxburn Smile Centre Ltd | Health & social care | 2021 |
| Broxburn Travel Limited | Real estate | 2018 |
| Broxburn United Sports Club Trust | Arts & recreation | 2008 |
| BSJ Contracts Limited | Construction | 2017 |
| BSJ Developments Scotland Ltd | Real estate | 2021 |
| Bugs Store Limited | Wholesale & retail | 2021 |
| Build OUT Scotland Ltd | Construction | 2023 |
| Bulkweld Holdings Limited | Manufacturing | 2020 |
| Bulkweld Limited | Wholesale & retail | 2013 |
| BXN Grocers Limited | Wholesale & retail | 2023 |
| Byrehope 66 Limited | Extraterritorial | 2014 |
| C & D Cabs Limited | Other services | 2001 |
| C B Plumbing & Heating Trade Services Limited | Construction | 2026 |
| C J Leslie Ltd | Construction | 2022 |
| C Mcburnie Limited | Transport & logistics | 2025 |
| C&D Transport Limited | Transport & logistics | 2015 |
| C&T Property Management and Consultant Ltd | Real estate | 2021 |
| C-Struct Ltd | Professional & scientific | 2021 |
| Cakes by Cullen Limited | Manufacturing | 2016 |
| Calderwest Limited | Health & social care | 2016 |
| Caledonian Cars Ltd | Wholesale & retail | 2015 |
| Caledonian Control Systems Ltd | Manufacturing | 2016 |
| Caledonian Property Ltd | Households | 2018 |
| Cali Investments Limited | Real estate | 2021 |
| Callanish Homes (Glenboig) Limited | Construction | 2019 |
| Calley Limited | Real estate | 2020 |
| Cameron Young Magic Ltd | Arts & recreation | 2025 |
| Capital Vehicle Management Ltd | Administrative & support | 2009 |
| Caprock Capital Partners Limited | Financial services | 2025 |
| Car Deal Cloud Limited | Extraterritorial | 2010 |
| Car Deal Warehouse Limited | Extraterritorial | 2008 |
| Carlin Management Consulting Ltd | Administrative & support | 2022 |
| Cassaly Ltd | Health & social care | 2023 |
| Catalyst Africa Townhall Ltd | Information & communication | 2025 |
| Central Scotland Access Services Ltd | Manufacturing | 2023 |
| Cesscon Ltd. | Water & waste | 2017 |
| Chandler Sports Limited | Arts & recreation | 2011 |
| Chapelcross Limited | Professional & scientific | 1990 |
| Chemplex Ltd | Professional & scientific | 2011 |
| Cherry Nail Box Ltd | Other services | 2026 |
| Chess Driver Training and Car Hire Ltd | Administrative & support | 2024 |
| Chilled Vibes Ltd | Manufacturing | 2021 |
| Chisa Limited | Administrative & support | 2020 |
| Chloe Drummond Beauty Ltd | Other services | 2018 |
| Choice Managed Solutions Limited | Extraterritorial | 2015 |
| Choice Solutions Limited | Professional & scientific | 2010 |