| Shenai Cupar Ltd | Hospitality | 2026 |
| Shepherd Roofing Limited | Construction | 2018 |
| Shifty Psycles Ltd | Wholesale & retail | 2025 |
| Shooting Stars Dance Ltd | Arts & recreation | 2013 |
| Shrimp.Scot Limited | Agriculture & fishing | 2023 |
| Silo Square Limited | Real estate | 2005 |
| Silo Storage Ltd | Other services | 2025 |
| Simplement Limited | Information & communication | 2001 |
| Simpson Construction and Engineering Limited | Construction | 2019 |
| Sinclair Nicolle Interiors Limited | Professional & scientific | 2024 |
| Sinclair-Rojas Limited | Wholesale & retail | 1994 |
| Siskin Press Ltd | Information & communication | 2017 |
| Sjclean&Shine Ltd | Administrative & support | 2025 |
| SK9 Kennels Limited | Agriculture & fishing | 2025 |
| Skanus Hospitality Ltd | Hospitality | 2020 |
| Skog Sauna Ltd | Other services | 2026 |
| Skyedog Ltd | Transport & logistics | 2020 |
| Skypoint Aero Limited | Education | 2026 |
| SLA Limited | Professional & scientific | 2022 |
| Smart Choice Electrical Ltd | Construction | 2022 |
| Smart Cookies Nursery Ltd | Health & social care | 2023 |
| Smithy Productions Ltd | Information & communication | 2018 |
| SNC Scotland Limited | Transport & logistics | 2021 |
| Somotherland Ltd | Arts & recreation | 2013 |
| South Dunedin Media Limited | Wholesale & retail | 2019 |
| Special G Ltd | Agriculture & fishing | 2026 |
| Spoonie Roofing Ltd | Construction | 2025 |
| Springfield Community Company Limited | Arts & recreation | 2006 |
| Ssdt Administration Limited | Administrative & support | 2016 |
| ST Andrews (Global Services) Limited | Education | 2014 |
| ST Andrews Asset Management Limited | Financial services | 2012 |
| ST Andrews Educational Media Services Ltd | Professional & scientific | 2014 |
| ST Andrews Management Centre Limited | Professional & scientific | 2013 |
| ST Andrews Seafoods Limited | Agriculture & fishing | 2015 |
| ST Andrews Vehicle Solutions Ltd | Transport & logistics | 2017 |
| Stagison Ltd | Extraterritorial | 2015 |
| Stanza - Scotland's Poetry Festival | Arts & recreation | 2003 |
| Starr Potatoes Limited | Agriculture & fishing | 2002 |
| Statfield Training Services (Scotland) Ltd | Administrative & support | 2014 |
| Stauffenberg Woodlands Limited | Agriculture & fishing | 2018 |
| Stay in Style Ltd. | Hospitality | 2019 |
| Stenich Mechanical Ltd | Manufacturing | 2020 |
| Stephen Howarth Joinery Ltd | Construction | 2021 |
| Stephen Redford Project Services Limited | Construction | 2016 |
| Steven Stewart Funeral Directors Ltd | Other services | 2014 |
| Stewart of Kininmonth | Agriculture & fishing | 1964 |
| Stoater Limited | Professional & scientific | 2015 |
| Stone Acre Corstorphine Limited | Construction | 2022 |
| Stone Acre House Limited | Construction | 2017 |
| Stone Acre Property Group Limited | Administrative & support | 2014 |
| Stone Acre Ventures Limited | Construction | 2024 |
| Stoorworm Ltd | Professional & scientific | 2015 |
| Strath E Commerce Ltd | Information & communication | 2023 |
| Strathearn Technical Ltd | Information & communication | 2016 |
| Strathmedia Ltd. | Information & communication | 1996 |
| Strathmore Property Ltd | Real estate | 2020 |
| Studio 23 Ltd | Information & communication | 2017 |
| Studio Catloaf Limited | Information & communication | 2024 |
| Sudarshan Consultancy Ltd | Administrative & support | 2014 |
| Suhngjc Ltd | Wholesale & retail | 2021 |
| Sunshine Club | Administrative & support | 2013 |
| Supertonic+ Ltd | Construction | 2009 |
| Supreme Canines Kennel Club Limited | Information & communication | 2026 |
| Sustainable Aquaculture Services Ltd | Professional & scientific | 2021 |
| SVS Private Hire Ltd | Transport & logistics | 2023 |
| Swan Engineering Limited | Manufacturing | 2010 |
| Swift Joinery & Construction Limited | Construction | 2020 |
| Synergist Solutions Ltd | Professional & scientific | 2009 |
| T-Rad Ltd | Health & social care | 2025 |
| T. & N. Gilmartin (Contractors) EOT Trustee Limited | Financial services | 2024 |
| T. & N. Gilmartin (Contractors) Limited | Construction | 1987 |
| T. & N. Gilmartin Properties Limited | Construction | 2015 |
| T. & N. Gilmartin Trading Ltd. | Financial services | 2015 |
| Tables CUE Sports Limited | Hospitality | 2026 |
| Tangled Emotions Counselling Services Limited | Professional & scientific | 2020 |
| Tarvaig Holdings Ltd | Hospitality | 2021 |
| Tayside Orthopaedics Ltd | Health & social care | 2023 |
| Tayview Orthopaedics Ltd | Health & social care | 2021 |
| Tealing Development Trust Ltd | Other services | 2023 |
| Team Weve Ltd | Professional & scientific | 2015 |
| TED and Amelia's Ltd | Administrative & support | 2021 |
| Thai Kitchen (Carnoustie) Limited | Hospitality | 2013 |
| THE Adhd Store Ltd | Health & social care | 2024 |
| THE Archaeological Consultancy Ltd | Professional & scientific | 2023 |
| THE Backhouse (York) Limited | Agriculture & fishing | 2016 |
| THE Bubble Bar Cupar Ltd | Hospitality | 2019 |
| THE Carpet Garage Ltd | Wholesale & retail | 2026 |
| THE Chocolate Factory Limited | Extraterritorial | 2003 |
| THE Cupar Tearoom Ltd | Hospitality | 2009 |
| THE Cutting Edge (Cupar) Limited | Other services | 2020 |
| THE Deer Centre Scotland Ltd | Arts & recreation | 2021 |
| THE Fife Vintage Agricultural Machinery Club | Arts & recreation | 1999 |
| THE Garden Neuk Company Ltd | Construction | 2024 |
| THE Levels at Elie Limited | Hospitality | 2020 |
| THE Lindores Distilling Co. Ltd | Manufacturing | 2013 |
| THE Lomond Tearoom and Chocolate Shop Ltd | Hospitality | 2021 |
| THE Mckelvie Candle Company Limited | Wholesale & retail | 2012 |
| THE Mind Mapping Expert Ltd | Education | 2020 |
| THE Painted Kitchen (Cupar) Limited | Construction | 2017 |
| THE Palmerston Trust | Other services | 2011 |