| BD Building & Home Renovation Ltd | Construction | 2021 |
| Bears Logistics ( Cupar ) Ltd | Wholesale & retail | 2023 |
| Best Tutoring Ltd | Education | 2024 |
| BID Talent Ltd | Professional & scientific | 2025 |
| Binder and Associates Limited | Information & communication | 2010 |
| Bio-Wool Ltd | Wholesale & retail | 2023 |
| Bire Properties Limited | Real estate | 2024 |
| Birnie Landfill Limited | Extraterritorial | 1997 |
| BKB Tree & Hedge Surgery Limited | Agriculture & fishing | 2026 |
| Black Creative Media Ltd | Other services | 2025 |
| Blebo Global Limited | Professional & scientific | 2021 |
| Blue Murder Events Limited | Arts & recreation | 2007 |
| Blue Sky Go Wild Limited | Hospitality | 2020 |
| Bluekey Properties (Scotland) Ltd | Real estate | 2025 |
| Blues & Browns Ltd. | Wholesale & retail | 2005 |
| BNM Software Ltd | Information & communication | 2025 |
| Bodhi & the Birchtree Limited | Wholesale & retail | 2024 |
| Body Tech Fife Ltd | Wholesale & retail | 2015 |
| Boni Tribe Ltd | Other services | 2019 |
| Bonnygate Garage Limited | Wholesale & retail | 2023 |
| Braefoot Investments Limited | Real estate | 2004 |
| Braeside Enterprises Limited | Hospitality | 2017 |
| Brewsa Limited | Construction | 2016 |
| Bright Bins Fife Ltd | Administrative & support | 2024 |
| Bruar Clinical Research Ltd | Professional & scientific | 2016 |
| Brunaidh Holdings Ltd | Real estate | 2026 |
| Bspoke Joinery Limited | Construction | 2008 |
| BUBBA2016 Ltd | Manufacturing | 2025 |
| Buddy Kombucha Limited | Manufacturing | 2019 |
| Burnett L Limited | Wholesale & retail | 2025 |
| Buzzard ST Andrews Limited | Hospitality | 2020 |
| BWR Recycling Limited | Water & waste | 2022 |
| C a Mackay Denture Mechanic Ltd | Manufacturing | 2026 |
| C B Auto Service (Fife) Limited | Wholesale & retail | 2015 |
| C.S. Downie Limited | Wholesale & retail | 2016 |
| C.V.A Auto Services Ltd | Wholesale & retail | 2023 |
| Cafe DE Kathy Ltd | Hospitality | 2024 |
| Cafe Harris & Co Ltd | Hospitality | 2025 |
| Cairnview Windows & Doors Ltd | Other services | 2019 |
| Caledonian Psychiatry Limited | Extraterritorial | 2026 |
| Caliber Interactive Limited | Information & communication | 2008 |
| CALIBR8 Ltd | Professional & scientific | 2009 |
| Camis Eskan Ltd | Hospitality | 2008 |
| Campbells Coffee House Limited | Hospitality | 2023 |
| Canna Healing Ltd | Wholesale & retail | 2019 |
| Cao's Century Ltd | Hospitality | 2026 |
| Capital a Architecture Limited | Professional & scientific | 2010 |
| Careplus ( Scotland ) Ltd | Health & social care | 2010 |
| Carlsan Surveys Ltd. | Professional & scientific | 1999 |
| Carlucci Ladybank Ltd | Hospitality | 2024 |
| Carmichael and Baxter Groundworks Limited | Construction | 2011 |
| Carmichael and Baxter Industrial Services Limited | Administrative & support | 2014 |
| Carnegie Care Ltd | Health & social care | 2016 |
| Carnegie Refrigeration Ltd | Manufacturing | 2024 |
| Carnoustie Mellow Limited | Construction | 2020 |
| Carse Medical Ltd | Health & social care | 2022 |
| Castle Enterprise Scotland Limited | Administrative & support | 1995 |
| Castle Sands Management Ltd | Real estate | 2026 |
| Cathures Construction Limited | Construction | 2023 |
| CCL Property Developments Limited | Real estate | 2026 |
| CEE CEE Entertainments (Scotland) Ltd | Arts & recreation | 2022 |
| Central Belt Leaflet Distribution Ltd | Transport & logistics | 2014 |
| Central Orthopaedics Ltd | Health & social care | 2018 |
| Ceres & District Community Trust | Other services | 2017 |
| Ceres Computer Consultants Limited | Information & communication | 1987 |
| Ceres Highland Games Ltd | Arts & recreation | 2009 |
| Charlie Carbonara Ltd | Wholesale & retail | 2026 |
| Charlotte Square Insurance Brokers Limited | Financial services | 2005 |
| Charlton-Nyirenda Ltd | Households | 2011 |
| Chirurgus Limited | Health & social care | 2014 |
| Christopher Duffy Conservation Ltd | Arts & recreation | 2026 |
| Chundevi Ltd | Health & social care | 2023 |
| Ciccero Solutions Limited | Professional & scientific | 2009 |
| Cinema Saturdays Ltd | Information & communication | 2023 |
| CIP Technology Ltd | Information & communication | 2017 |
| Claros Imaging Ltd. | Professional & scientific | 2007 |
| Claymore Timberframe Limited | Construction | 2010 |
| CLJ Structures Ltd | Construction | 2025 |
| Cloud Radiology Ltd | Administrative & support | 2017 |
| Clunie House Limited | Professional & scientific | 2023 |
| Clunie Investments Ltd | Real estate | 2020 |
| CM Sporting Limited | Arts & recreation | 2022 |
| CMS Scot Ltd | Information & communication | 2020 |
| Coach House Inn LLP | | 2005 |
| Cobra Building Supplies Ltd. | Wholesale & retail | 2005 |
| Cohousing Scotland | Other services | 2007 |
| Cole and Partners Ltd | Professional & scientific | 2023 |
| Colin Nicoll Traditional Butcher Limited | Wholesale & retail | 2020 |
| Coming to OUR Senses Ltd | Professional & scientific | 2019 |
| Communikate Consultancy Ltd | Professional & scientific | 2014 |
| Conixi Limited | Information & communication | 2020 |
| Construction Drone Services Ltd | Information & communication | 2016 |
| Contract Solutions (Scotland) Limited | Manufacturing | 2006 |
| Coolderry Limited | Professional & scientific | 2007 |
| Copland Constructions (Ceres) Limited | Construction | 1974 |
| Coral Freight Ltd | Transport & logistics | 2023 |
| Core Needs Collective Ltd | Education | 2025 |
| Cosmos Imaging Ltd | Health & social care | 2026 |
| Cottesmore Limited | Financial services | 2011 |
| Country Estates Maintenance Limited | Administrative & support | 2026 |