| PB Property Investment Company (Scotland) Limited | Real estate | 2016 |
| PBM Property Refurbishment Ltd | Construction | 2012 |
| Peach Sunsets Ltd | Information & communication | 2025 |
| Pegasus Contracts Ltd | Construction | 2016 |
| Pentland Business Solutions Ltd | Wholesale & retail | 2016 |
| Pentland Fire & Security Ltd | Construction | 2023 |
| Pentland Offices Ltd | Professional & scientific | 2020 |
| Pentland Powdercoating Limited | Manufacturing | 2012 |
| Pentland Roadhouse Ltd | Hospitality | 2019 |
| Perfectconnect Property Investments Ltd | Real estate | 2017 |
| Peter Illand Limited | Transport & logistics | 2003 |
| Peter Mcdonald Tech Ltd | Construction | 2025 |
| Piacro Ltd | Hospitality | 2024 |
| Piekut Developments Ltd | Construction | 2023 |
| Pigeon Penguin Web and App Development Limited | Information & communication | 2014 |
| Pioneer Car Sales Ltd | Wholesale & retail | 2026 |
| Pius R&D Ltd | Professional & scientific | 2024 |
| Pjmc Investments Ltd | Real estate | 2024 |
| PKN Mechanical Solutions Ltd | Construction | 2016 |
| Plastercrafts Musselburgh Limited | Construction | 2015 |
| Platforms Panacea Ltd | Information & communication | 2018 |
| Platinum Electrical Scotland Ltd | Construction | 2024 |
| Platinum Facilities Management Edinburgh Limited | Administrative & support | 2013 |
| Platinum Poultry Solutions Limited | Administrative & support | 2013 |
| Platinum Property (Edinburgh) Limited | Real estate | 2017 |
| Play Media Limited | Professional & scientific | 2016 |
| Play Midlothian | Administrative & support | 2002 |
| Play Therapy Base Limited | Health & social care | 2011 |
| Plough Tavern Ltd | Real estate | 2025 |
| Pompom Prints Ltd | Wholesale & retail | 2020 |
| POP POP Events Limited | Arts & recreation | 2021 |
| Poppys Garden Flowers Limited | Wholesale & retail | 2025 |
| Portfield Property Ltd | Real estate | 2025 |
| Postcode Data Limited | Information & communication | 2015 |
| Powerjet (Glasgow) Ltd | Wholesale & retail | 2008 |
| Precision Decor Solutions Ltd | Construction | 2017 |
| Precision Kitchens International Ltd | Manufacturing | 2026 |
| Premier Cleaning Window & BIN Care Ltd | Administrative & support | 2025 |
| Premier Fitness Studio Limited | Arts & recreation | 2018 |
| Premier Mayfield Ltd | Wholesale & retail | 2024 |
| Premus Property Ltd | Real estate | 2010 |
| Pressed Laundry Services Limited | Other services | 2026 |
| Prime Beauty Clinic Ltd | Other services | 2025 |
| Prime Mobile Limited | Other services | 2020 |
| Pro Shine Edinburgh Limited | Wholesale & retail | 2017 |
| Process Production Services (Scotland) Ltd | Professional & scientific | 2009 |
| PROCLEAN24H Limited | Administrative & support | 2013 |
| Professional Beauty Treatments Limited | Other services | 2004 |
| Project Lawrie Ltd | Real estate | 2021 |
| Proliferate Marketing Ltd | Wholesale & retail | 2020 |
| Proshine Dalkeith Ltd | Administrative & support | 2024 |
| Protech Legal Ltd | Information & communication | 2024 |
| Protego Scotland Ltd | Administrative & support | 2025 |
| Pulsereach Media Ltd | Professional & scientific | 2025 |
| PW Marketing Consultancy Ltd | Administrative & support | 2025 |
| Pythia Apps Ltd | Information & communication | 2020 |
| R a M Electrics Limited | Professional & scientific | 2015 |
| R Fletcher and Partners Limited | Professional & scientific | 2007 |
| R Peter Noble Glazing Ltd | Manufacturing | 2026 |
| R&C Servicepol Limited | Construction | 2015 |
| R&R Co Commercial Limited | Real estate | 2023 |
| R&R Co Developments Limited | Construction | 2023 |
| R&R Co Estates Ltd | Real estate | 2021 |
| R&R Co Lettings Limited | Real estate | 2023 |
| R. Darling & Sons Limited | Construction | 1985 |
| R.A. Property (Scotland) Limited | Households | 2025 |
| R.H. Miller (Group) Limited | Real estate | 2002 |
| R.H. Miller (Leisure) Limited | Wholesale & retail | 1978 |
| R.Hlth Ltd | Health & social care | 2026 |
| RAE Homes Ltd | Real estate | 2022 |
| Ramage Motors Ltd | Wholesale & retail | 2016 |
| Rana Food Store Limited | Wholesale & retail | 2012 |
| RAR Solutions Ltd | Construction | 2020 |
| Ravenswood Building Services Ltd | Construction | 2021 |
| Raydam Travel Ltd | Transport & logistics | 2024 |
| RD Electrics (Scotland) Ltd | Manufacturing | 2021 |
| RD Hall Plumbing & Heating Engineers Ltd. | Construction | 2007 |
| Red Roofs Enterprises Ltd | Real estate | 2024 |
| Redan Medical Ltd | Health & social care | 2024 |
| Redcroft Financial Services Limited | Financial services | 2013 |
| Reid Psychological Services Ltd | Professional & scientific | 2017 |
| Reignfin Ltd | Information & communication | 2025 |
| Relentless Solutions Limited | Construction | 2019 |
| Reliable IT Services (Scotland) Ltd | Information & communication | 2026 |
| Renton Wealth Management Ltd | Financial services | 2020 |
| Revolt Developments Limited | Real estate | 2025 |
| Rialto Residentials Ltd | Real estate | 2024 |
| Ribbons & Rose Ltd | Other services | 2023 |
| Richard Fryatt Landscaping Ltd | Administrative & support | 2023 |
| Ricky Quinn HR Ltd | Administrative & support | 2019 |
| Rindby Ltd | Arts & recreation | 2023 |
| Rios Edinburgh 2 Ltd | Hospitality | 2026 |
| Risk Alert 247 Ltd | Information & communication | 2022 |
| Rizvi Swiftbuy Traders Ltd | Wholesale & retail | 2025 |
| RJ Site Solutions Limited | Other services | 2026 |
| RM Joinery and Contractors Ltd | Construction | 2025 |
| ROB & Cat Ltd | Hospitality | 2022 |
| Robbie Cabs Ltd. | Transport & logistics | 2000 |
| Robert Catering Ltd | Hospitality | 2016 |
| Robertson Automotive Ltd | Wholesale & retail | 2024 |