| Assembly Street Aparthotel Ltd | Hospitality | 2026 |
| Asset Finance Scotland Ltd | Financial services | 2010 |
| Assynt Capital Limited | Real estate | 2015 |
| ATR Travel Scotland Ltd | Transport & logistics | 2024 |
| ATS Holidays Ltd | Hospitality | 2021 |
| Attuned Leadership Ltd | Professional & scientific | 2024 |
| Aurorion Tech Ltd | Information & communication | 2025 |
| Auto Paint Shop Ltd | Wholesale & retail | 2023 |
| AV Rooms Ltd | Manufacturing | 2013 |
| AXE Electrics Limited | Manufacturing | 2020 |
| AY Scotland Limited | Hospitality | 2025 |
| AYE Create Limited | Arts & recreation | 2024 |
| Azadia Holdings Ltd | Financial services | 2026 |
| Azhar Properties Ltd | Real estate | 2025 |
| Azur Management & Consulting Ltd | Professional & scientific | 2017 |
| B & a Douglas Ltd | Agriculture & fishing | 2026 |
| B Douglas Ltd | Agriculture & fishing | 2024 |
| Bacs (Scotland) Limited | Manufacturing | 1996 |
| Ballater SA Ltd | Real estate | 2024 |
| Balmoral Motor Company Limited | Wholesale & retail | 2002 |
| Bark & Bloom Boutique Ltd | Other services | 2025 |
| Barklay Park Limited | Hospitality | 2013 |
| Basically Tool Hire Limited | Administrative & support | 2002 |
| Bathroom Superstore Ltd | Wholesale & retail | 2024 |
| BC Rope Access/ Rigging Solutions Ltd | Construction | 2022 |
| BCH Rental Properties Ltd | Real estate | 2026 |
| BCW Height Services Ltd | Construction | 2023 |
| BDL Property (Scotland) Ltd | Real estate | 2025 |
| BE Happy Performing Arts Ltd | Arts & recreation | 2026 |
| BE Randori CIC | Arts & recreation | 2018 |
| Beautiful Feet Ltd | Professional & scientific | 2023 |
| BEE Catering Edinburgh Ltd | Hospitality | 2025 |
| Bespoke Beauty Aesthetics Limited | Professional & scientific | 2019 |
| Best One Dalkeith Limited | Wholesale & retail | 2025 |
| Best Pearce Holdings Limited | Administrative & support | 2020 |
| Bestattic Limited | Real estate | 1994 |
| Beyond Blue Property Limited | Real estate | 2019 |
| BF Ecom Ltd | Wholesale & retail | 2025 |
| BFM Developments Ltd | Construction | 2023 |
| BG Construction Services Ltd | Construction | 2024 |
| BH Property Management Ltd | Real estate | 2026 |
| Biao Catering Equipments Ltd | Construction | 2024 |
| Binni's Kitchen Private Limited | Hospitality | 2026 |
| Birch Joinery Ltd | Construction | 2026 |
| Birchlea Investments Limited | Other services | 2019 |
| Birkby and Bass Properties Ltd | Real estate | 2024 |
| Birkiewood Building Services Ltd | Construction | 2026 |
| Black & Bloom Properties Ltd | Real estate | 2025 |
| Blair Smith Property Developments Ltd | Real estate | 2023 |
| Blast Boxing CIC | Health & social care | 2024 |
| BLU Property 14 Limited | Real estate | 2025 |
| BLU Property Services Ltd | Construction | 2024 |
| BLU Window Cleaning Ltd | Administrative & support | 2023 |
| Bmem (Midlothian) Ltd | Administrative & support | 2018 |
| Bmem UK Ltd | Administrative & support | 2018 |
| Bob's Garage Ltd. | Wholesale & retail | 2003 |
| Bodybeat Fitness Ltd | Arts & recreation | 2019 |
| Bonnie Bites Limited | Hospitality | 2020 |
| Bonnie Farina Ltd | Hospitality | 2024 |
| Border Couriers Scotland Limited | Administrative & support | 2013 |
| Boyd Financial Solutions Ltd | Financial services | 2025 |
| Braevia Living Ltd | Construction | 2026 |
| Brekkie Ltd | Manufacturing | 2024 |
| Bremma Limited | Real estate | 2024 |
| Brennan's Properties Ltd | Households | 2025 |
| Brew by the Jones' Ltd | Hospitality | 2026 |
| Bricur Limited | Real estate | 2015 |
| Bridges Electrical Contractors (EDI) Ltd | Construction | 2024 |
| Brilliant Product / Design Ltd | Information & communication | 2015 |
| Bruce Joinery Ltd | Construction | 2018 |
| Brunswik Music Limited | Information & communication | 2021 |
| BSB Scot Ltd | Wholesale & retail | 2021 |
| Bucc Pubs Ltd | Hospitality | 2026 |
| Budding ROD Ltd | Construction | 2025 |
| Buffalo Hunter Productions Limited | Arts & recreation | 2012 |
| Buildu Scotland C.I.C. | Professional & scientific | 2024 |
| Burnside Property Ltd | Real estate | 2018 |
| Burnside Racing Ltd | Arts & recreation | 2025 |
| Burton & Speke Limited | Hospitality | 2012 |
| BWS Scaffolding Ltd | Construction | 2025 |
| C & a Building Services Ltd | Construction | 2008 |
| C Gowans Limited | Administrative & support | 2025 |
| C Plus Property Solutions Ltd | Construction | 2025 |
| C&R Williams Investments Ltd | Other services | 2025 |
| C.A.M. Business Advisers Limited | Professional & scientific | 2006 |
| Cabs Masters Limited | Transport & logistics | 2023 |
| Cairay Property Ltd | Real estate | 2024 |
| Cairns Electrical Ltd | Construction | 2016 |
| Caledonia Test Services Limited | Manufacturing | 2025 |
| Calo International Ltd | Professional & scientific | 2015 |
| Campbell and Kidd Ltd | Manufacturing | 2014 |
| Campos Consulting Limited | Professional & scientific | 2017 |
| Canonarc Ltd | Information & communication | 2025 |
| Canteen by the Little Chartroom Ltd | Hospitality | 2023 |
| CAP Shopfitters Ltd | Construction | 2017 |
| Capital City Access Ltd | Mining & quarrying | 2023 |
| Capital Mortgage UK Ltd | Financial services | 2014 |
| Capital Translations | | 1993 |
| Car Ihouse Ltd | Wholesale & retail | 2019 |
| Car Wash Waterworks Spa Ltd | Other services | 2021 |