| PS Access Ltd | Construction | 2022 |
| Pubview Holdings Limited | Hospitality | 2022 |
| Push Pineapple Limited | Extraterritorial | 2021 |
| Putul 2026 Ltd | Hospitality | 2026 |
| QA Code Ltd | Information & communication | 2021 |
| Quali-It Ltd | Information & communication | 2015 |
| Quarrywood Holdings Limited | Real estate | 2015 |
| Quick Stack Ltd | Hospitality | 2025 |
| Quicksaw (Scotland) Limited | Construction | 2022 |
| Quinn's Coaching and Counselling Limited | Health & social care | 2021 |
| R & M Electrical Wholesalers Limited | Wholesale & retail | 2000 |
| R Mcgregor Ltd | Administrative & support | 2024 |
| R. & M. EOT Trustee Limited | Extraterritorial | 2022 |
| R. Elite Properties Ltd | Households | 2026 |
| R22 Scaffolding Alba Ltd | Construction | 2025 |
| R22 Scaffolding Ltd | Construction | 2015 |
| Radio Tower Engineering Limited | Manufacturing | 2000 |
| Rairai Limited | Manufacturing | 2021 |
| Rajhshri Ltd | Hospitality | 2025 |
| Rampant Apps Ltd | Information & communication | 2011 |
| Range Master Golf Services Limited | Other services | 2001 |
| Rathmhor Limited | Information & communication | 2012 |
| Ravenn Ltd | Professional & scientific | 2024 |
| RC Pristine Limited | Real estate | 2023 |
| RDS Ornamental Plastering Ltd | Construction | 2008 |
| Red FOX Global Ltd | Professional & scientific | 2016 |
| Regenco (Niddry Castle) Limited | Construction | 2013 |
| Removal Services Scotland Limited | Transport & logistics | 2017 |
| Resolution Property Services Ltd | Real estate | 2026 |
| RFC Trading Ltd | Wholesale & retail | 2022 |
| Riskminer Ltd. | Professional & scientific | 2016 |
| RKW Hospitality Management Limited | Hospitality | 2023 |
| RM Roofworks Ltd | Construction | 2024 |
| RMK Productions Ltd | Information & communication | 2023 |
| Romadero Ltd | Transport & logistics | 2010 |
| Roons Holdings Ltd. | Professional & scientific | 2003 |
| Rotex Vehicle Components Limited | Wholesale & retail | 2025 |
| RPM Automotive Ltd | Wholesale & retail | 2011 |
| Rqmb Limited | Professional & scientific | 2015 |
| RSL Legal Services Limited | Financial services | 2020 |
| RSS Fire & Security Ltd | Administrative & support | 2026 |
| Russell Leisure Limited | Manufacturing | 1995 |
| Ruth Cara Ltd | Professional & scientific | 2025 |
| S Campbell Electrics Ltd | Construction | 2023 |
| S K Fencing & Decking Ltd | Other services | 2025 |
| S.Webb Limited | Information & communication | 2025 |
| S2 Construction & Landscaping Scotland Limited | Construction | 2025 |
| SA Equip LLP | | 2012 |
| Saipal UK Ltd | Information & communication | 2020 |
| SAM & Chit Limited | Real estate | 2024 |
| SAM Computer Solutions Limited | Information & communication | 2012 |
| Samuel the Great Limited | Professional & scientific | 2024 |
| Samz Automatic Driving School Edinburgh Ltd | Education | 2024 |
| Sanderson Solutions Ltd | Professional & scientific | 2016 |
| Sarah Howling Ltd | Other services | 2019 |
| Sarim Foods Ltd | Hospitality | 2024 |
| Saver Mart Limited | Wholesale & retail | 2024 |
| Sayyalecom Limited | Wholesale & retail | 2025 |
| SB Telecoms Ltd | Information & communication | 2025 |
| SBS Support Limited | Professional & scientific | 2007 |
| Scbars Ltd | Hospitality | 2025 |
| Scot Heat & Power Limited | Construction | 2014 |
| Scot Walks Limited | Administrative & support | 2008 |
| Scotshare Limited | Extraterritorial | 2000 |
| Scottish Auto-Cycle Union Limited | Arts & recreation | 1989 |
| Scottish Independent Distillers Company Limited | Manufacturing | 1928 |
| Scpd Ltd | Wholesale & retail | 2022 |
| SDF Property Investing Ltd | Real estate | 2021 |
| Seacon Marine Ltd | Construction | 2026 |
| Seantrades Ltd | Financial services | 2025 |
| Select Financial Management (Scotland) Limited | Professional & scientific | 2025 |
| Sellpro Ltd | Wholesale & retail | 2021 |
| Servdesigns Ltd | Information & communication | 2026 |
| SFL Education Ltd | Education | 2025 |
| Sharifs Broxburn Limited | Hospitality | 2014 |
| Sharo 12 Ltd | Other services | 2025 |
| Shillinglaw Associates Limited | Information & communication | 2018 |
| SHS Dunnet Prop Holdings Ltd | Financial services | 2023 |
| SHS Trading Ltd | Wholesale & retail | 2013 |
| Sigma Consult Limited | Professional & scientific | 2010 |
| Signature Bathrooms Scotland Ltd | Administrative & support | 2017 |
| Signet Development Limited | Information & communication | 2011 |
| Signet Property Investments Limited | Real estate | 2022 |
| Silverbridge Automotive Limited | Wholesale & retail | 2026 |
| Simply Play | Education | 2010 |
| Skoof Design and Development Limited | Construction | 2025 |
| Smartgrow Systems Limited | Real estate | 2012 |
| SMC Houses Ltd | Real estate | 2024 |
| Smile Providing Activities for the Elderly CIC | Health & social care | 2019 |
| Smith Residential Property Ltd | Real estate | 2024 |
| Southern Automobile Company Limited | Extraterritorial | 1980 |
| Soval Consulting Limited | Professional & scientific | 2016 |
| Spds Property Ltd | Real estate | 2022 |
| Speedysig Logistics Ltd | Administrative & support | 2022 |
| Spencerfield Spirit Company Limited | Manufacturing | 2005 |
| Spirit of Caledonia Ltd | Wholesale & retail | 2017 |
| SRI Nidhi Associates Limited | Wholesale & retail | 2017 |
| SRI Nidhi Property and Investments Limited | Real estate | 2023 |
| Srrh Property Ltd | Real estate | 2026 |
| SSF Scotland Limited | Wholesale & retail | 2024 |