| Robertson Property Letting Ltd | Real estate | 2021 |
| Robyn's Hospitality Ltd | Hospitality | 2025 |
| Rock & Fortress Ltd | Real estate | 2022 |
| Rock N Rose Hairdressing Limited | Other services | 2017 |
| Rock Solid Scotland Ltd | Administrative & support | 2023 |
| Rollo Developments Ltd | Construction | 2015 |
| Roman & Samake Limited | Professional & scientific | 2025 |
| Ronde Consulting and Innovation Limited | Professional & scientific | 2020 |
| Roofline Scotland Limited | Construction | 2017 |
| Rosewell Community Football Academy CIC | Arts & recreation | 2026 |
| Rosewell Football Academy Ltd | Other services | 2025 |
| Rotula Investments Limited | Real estate | 2026 |
| RRP Services & Marketing Limited | Other services | 2017 |
| Rugg Properties Ltd | Real estate | 2025 |
| Rugwash Ltd | Other services | 2024 |
| Rumé B Limited | Professional & scientific | 2025 |
| Run Legacy Ltd | Wholesale & retail | 2021 |
| Ryan Tait Limited | Construction | 2005 |
| S Yorke Limited | Hospitality | 2021 |
| S&K Motors Ltd | Transport & logistics | 2025 |
| S. a Total Solutions Ltd | Construction | 2025 |
| S.G.C. Customs Ltd | Other services | 2021 |
| S.I. Sound & Light Limited | Construction | 2001 |
| S1 Ventures Ltd | Other services | 2022 |
| Saltire Mobility Ltd | Manufacturing | 2023 |
| Saltire Site Supervision Ltd | Construction | 2026 |
| Samso Consulting Ltd | Professional & scientific | 2024 |
| Sandy Beauty Haven Ltd | Other services | 2024 |
| SAT Property Ltd | Real estate | 2022 |
| Sbzb Ltd | Hospitality | 2023 |
| Scenter Barcs Ltd | Extraterritorial | 2023 |
| Scientific Writers Ltd | Professional & scientific | 2019 |
| Scobie & Mcintosh Limited | Financial services | 1922 |
| Scot Currency Group Ltd | Other services | 2022 |
| Scotia Events Limited | Hospitality | 2026 |
| Scott Bargains Ltd | Hospitality | 2020 |
| Scott Lindsay Joinery Limited | Other services | 2013 |
| Scott Tait Group Ltd | Wholesale & retail | 2020 |
| Scottish Council of Taekwondo Limited | Arts & recreation | 2017 |
| Screwmax Limited | Manufacturing | 2024 |
| SD Consultancy (Scotland) Ltd | Professional & scientific | 2025 |
| Sean Bell Photography Ltd | Professional & scientific | 2011 |
| Sean Nicol Offshore Services Ltd | Construction | 2023 |
| Seath Onsite Machining Services Ltd | Manufacturing | 2023 |
| Sekl Energy Ltd | Professional & scientific | 2025 |
| Selyo Ltd | Other services | 2025 |
| Sentient Vision Limited | Information & communication | 2025 |
| Service Course Limited | Other services | 2013 |
| Seton Sands Luxury Caravan Hire Ltd | Hospitality | 2022 |
| Seven Hills Data Limited | Information & communication | 2024 |
| SG Complete Bathrooms Ltd | Construction | 2025 |
| Sgdd Ltd | Transport & logistics | 2022 |
| Shabeens 1 Enterprise Ltd | Other services | 2023 |
| Shahzain ALI Ltd | Wholesale & retail | 2021 |
| Shalah Limited | Hospitality | 2025 |
| Shalls Ltd | Administrative & support | 2025 |
| Shanks Accounting & Advisors Limited | Professional & scientific | 2011 |
| Sharpe Dezine Ltd. | Information & communication | 2007 |
| Shaw JC LLP | | 2022 |
| Shehraz Limited | Administrative & support | 2015 |
| Sheret Consulting Limited | Construction | 2016 |
| Sightkit Ltd | Information & communication | 2026 |
| Signage (Scotland) Ltd | Manufacturing | 2010 |
| Simol Investments Limited | Real estate | 1988 |
| Simpson Label Company Limited (the) | Manufacturing | 1916 |
| Simtopia Ltd | Information & communication | 2022 |
| Sinead Watt Ltd | Professional & scientific | 2022 |
| Sinko Ltd | Other services | 2017 |
| Sinnet Surveying Ltd | Professional & scientific | 2015 |
| Sinnister Brew Ltd | Manufacturing | 2021 |
| Site Protection Group Limited | Professional & scientific | 2026 |
| Sjcf Limited | Real estate | 2023 |
| SJM QS Consultants Ltd | Professional & scientific | 2024 |
| SJR Contracts Edinburgh Ltd | Construction | 2022 |
| SKA Dance Ltd | Arts & recreation | 2018 |
| SKA Studios Limited | Arts & recreation | 2018 |
| Skakel & Skakel Limited | Professional & scientific | 2004 |
| Skincare Edinburgh Ltd | Other services | 2025 |
| Skinn Kind Ltd | Other services | 2022 |
| Skinnova Clinic Limited | Other services | 2025 |
| Skinvestri Ltd | Other services | 2024 |
| Skyline Building Services Scotland Ltd | Construction | 2025 |
| Skyline People Consulting Ltd | Administrative & support | 2024 |
| SLM 2 Limited | Hospitality | 2020 |
| SM3 Roofing Ltd | Construction | 2020 |
| Smart Audits Ltd | Construction | 2026 |
| SMH Connect Limited | Information & communication | 2015 |
| Smith James Property Ltd | Construction | 2026 |
| Smithwaite Ltd | Real estate | 2026 |
| SMM Accountancy Limited | Professional & scientific | 2022 |
| Smnjk Properties Limited | Real estate | 2026 |
| Sneddon Property Management Ltd | Real estate | 2021 |
| SNH Electrical Services Limited | Construction | 2024 |
| Solenn Trading LLP | | 2025 |
| Somerset Spine Specialist Limited | Health & social care | 2016 |
| Sonsat Ltd | Professional & scientific | 2017 |
| Sony Retail Ltd | Wholesale & retail | 2025 |
| Sophie's Scran Limited | Hospitality | 2024 |
| Source Campers Ltd | Administrative & support | 2021 |
| South of Scotland Mortgage Services Limited | Financial services | 2019 |