| Ryan Holmes Coaching Consultancy Ltd | Education | 2023 |
| S Lamb Ltd | Wholesale & retail | 2015 |
| S&N Property and Investments Ltd | Financial services | 2025 |
| S&P Haulage Limited | Administrative & support | 2025 |
| SAA Property Development Ltd | Construction | 2022 |
| SAC Motors Ltd | Wholesale & retail | 2025 |
| Sahota PVT Ltd | Hospitality | 2026 |
| Salonwise Ltd | Professional & scientific | 2022 |
| Saltire Lift Services Ltd | Manufacturing | 2013 |
| Saltire Lifts Projects Ltd | Construction | 2026 |
| Salvus Training Scotland Ltd | Education | 2024 |
| SAM Grant Limited | Professional & scientific | 2018 |
| Samia Properties Limited | Real estate | 2026 |
| Sankalpa Retreats Ltd | Other services | 2026 |
| Sany Heavy Machinery (UK) Ltd | Manufacturing | 2020 |
| Sarto Maintenance Ltd | Real estate | 2024 |
| Sass Wear Limited | Wholesale & retail | 2017 |
| SBC Lanarkshire Ltd | Professional & scientific | 2025 |
| Sbespokeeventmanagers Limited | Extraterritorial | 2022 |
| SC Design & Home Improvements Ltd | Construction | 2018 |
| Sc&T MAC Limited | Wholesale & retail | 2024 |
| Scaffolding Scotland Hire & Sales Limited | Construction | 2012 |
| Scaffscot Systems Limited | Manufacturing | 2014 |
| Scoops N Treats Ltd | Hospitality | 2018 |
| Scot Truck Forklifts Limited | Administrative & support | 1997 |
| Scot-Plas Windows & Doors Ltd | Construction | 2023 |
| Scot-Plas Windows(Coatbridge) Ltd | Construction | 2018 |
| Scotcast Enterprises Ltd. | Wholesale & retail | 1976 |
| Scotch Galore Auctions Limited | Wholesale & retail | 2019 |
| Scotconnect Limited | Information & communication | 2025 |
| Scotlend Group Limited | Financial services | 2024 |
| Scotrek Ltd | Information & communication | 2026 |
| Scott Mclean Ltd | Construction | 2015 |
| Scranwiches Airdrie Limited | Hospitality | 2021 |
| Scranwiches Ltd | Manufacturing | 2019 |
| SDI Commercial Ltd | Administrative & support | 2023 |
| SDR Residential Ltd | Construction | 2023 |
| Sdrh Utilities Ltd | Professional & scientific | 2019 |
| Seabrook Interiors Ltd | Wholesale & retail | 2020 |
| Secure Web Technologies Limited | Extraterritorial | 2015 |
| Select Heat Ltd | Construction | 2021 |
| Selfstorage Lanarkshire Ltd | Transport & logistics | 2014 |
| Sell Your Bottles Ltd | Wholesale & retail | 2025 |
| Serwan Property Limited | Real estate | 2017 |
| SF Burger Co Ltd | Hospitality | 2023 |
| Sfjc Ltd | Wholesale & retail | 2023 |
| Sfls Consultancy Ltd | Information & communication | 2015 |
| SH Pharm Ltd | Wholesale & retail | 2023 |
| Shaan & Taaj Ltd | Wholesale & retail | 2018 |
| Shankstimber Limited | Extraterritorial | 2009 |
| Shevlin Property Group Ltd | Real estate | 2025 |
| Shields Delivery Services Ltd | Transport & logistics | 2025 |
| Shop Coatbridge Ltd | Wholesale & retail | 2026 |
| Shop Square Ltd | Wholesale & retail | 2025 |
| Shoplet Ltd | Wholesale & retail | 2026 |
| SHP Contractors Limited | Wholesale & retail | 2014 |
| Shree Balaji Bank Street Ltd | Hospitality | 2025 |
| Shree Balaji Restaurant Ltd | Hospitality | 2025 |
| Sigma-Io Ltd | Manufacturing | 2022 |
| Silverbridge Private Finance Ltd | Financial services | 2018 |
| Sinner Films Limited | Information & communication | 2009 |
| Sipandsaver Ltd | Wholesale & retail | 2025 |
| SJK Design & Print Limited | Manufacturing | 2018 |
| Skerryvore Investments Limited | Construction | 2018 |
| Skill Build Brickwork & Landscaping Ltd | Administrative & support | 2021 |
| Skillen Training Limited | Wholesale & retail | 2012 |
| Skin ZEN Ltd | Health & social care | 2026 |
| SKN & INK Ltd | Other services | 2023 |
| Sktlogistics Ltd | Transport & logistics | 2025 |
| Skye Change Practice Limited | Professional & scientific | 2009 |
| Skyline International Online Ltd | Wholesale & retail | 2025 |
| SL First Service Ltd | Construction | 2018 |
| Slainte PUB Limited | Hospitality | 2024 |
| Slate and Thistle Films Ltd | Information & communication | 2025 |
| SLD Enterprises Ltd | Financial services | 2018 |
| SLD Productions Ltd | Information & communication | 2015 |
| Slurps in THA City Ltd | Hospitality | 2019 |
| Smcp Roofing Ltd | Construction | 2026 |
| Smith & Sons Fencing Ltd | Construction | 2018 |
| SO IT IS Productions Ltd | Information & communication | 2024 |
| Soccer Stars Academy Edinburgh Limited | Arts & recreation | 2021 |
| Soccer Stars Academy Edinburgh West Ltd | Arts & recreation | 2025 |
| Soko Trans Ltd | Transport & logistics | 2016 |
| SOL for YOU Ltd | Real estate | 2016 |
| SOL Light (CB) Limited | Other services | 2012 |
| Somma Travels Ltd | Extraterritorial | 2024 |
| Sonar Enterprises Ltd | Information & communication | 2021 |
| Sonet Tech Limited | Information & communication | 2024 |
| Sonnys Corner Kitchen Ltd | Hospitality | 2025 |
| Soul Signs Scotland Ltd | Professional & scientific | 2022 |
| Sound Publicity Ltd. | Administrative & support | 2003 |
| So’Floral Ltd | Wholesale & retail | 2022 |
| Special Sauce Marketing & Branding Ltd | Professional & scientific | 2021 |
| Specialist Welding Services (Scotland) Ltd | Manufacturing | 2020 |
| Speed-Mar Ltd | Transport & logistics | 2025 |
| Sphere Property Group Ltd | Construction | 2018 |
| Spice Route One Limited | Hospitality | 2026 |
| SPL Powerlines UK Holding Limited | Other services | 2009 |
| SPL Powerlines UK Limited | Construction | 1999 |
| SPM Roofing & Rendering Ltd | Construction | 2019 |