| Loves Convenience Store Ltd | Wholesale & retail | 2010 |
| LPG Property Limited | Real estate | 2023 |
| Luso Scotland Limited | Hospitality | 2026 |
| Luxe Design Floor Ltd | Construction | 2025 |
| Lynnshine Cleaning Services Ltd | Administrative & support | 2019 |
| M & L Hutchison Ltd | Real estate | 2020 |
| M Stonemasonry Ltd | Construction | 2024 |
| M&M Solar Services Ltd | Construction | 2024 |
| Mactravel Limited | Administrative & support | 2024 |
| Mango & PIE Ltd | Wholesale & retail | 2024 |
| Maple Leaf Properties Ltd | Real estate | 2019 |
| Mava Homes Ltd | Real estate | 2024 |
| MAX Football Academy Ltd | Arts & recreation | 2025 |
| Maximus Wide Enterprises Limited | Hospitality | 2020 |
| Maxwell Coaching & Consulting Limited | Administrative & support | 2025 |
| MC Rail Systems Limited | Professional & scientific | 2014 |
| Mcgrandles Plasterers & Roughcasters Limited | Construction | 2010 |
| Meisha Ltd | Transport & logistics | 2026 |
| MGW Mechanical Services Ltd | Manufacturing | 2023 |
| Moray Turnbull Transport Ltd | Transport & logistics | 2025 |
| Motion Cycle Repairs Limited | Other services | 2020 |
| Munro Nutrition Ltd | Health & social care | 2017 |
| Napier Transport Ltd | Transport & logistics | 2023 |
| Natak Foods Limited | Hospitality | 2026 |
| Natalie Taylor Holdings Limited | Professional & scientific | 2023 |
| Nathans Waste Savers Limited | Water & waste | 1992 |
| NE Ville Legacy Group Limited | Real estate | 2025 |
| Networks 2 Business Limited | Information & communication | 2006 |
| New AGE Safety Solutions Ltd | Professional & scientific | 2024 |
| NGC Contracts Limited | Other services | 2017 |
| Northshore Events Ltd | Hospitality | 2024 |
| Ocius Motorsport Limited | Arts & recreation | 2007 |
| Omorfia AMC Ltd | Other services | 2022 |
| On-It Livestock Ltd | Wholesale & retail | 2025 |
| Onpoint Business Finance Limited | Administrative & support | 2020 |
| Oops I’M Baked Limited | Manufacturing | 2025 |
| P N R Decor Limited | Construction | 2024 |
| P.C. Textile Wipers Limited | Water & waste | 1998 |
| Pace Joiners Ltd | Construction | 2018 |
| Palace Rong Ltd | Hospitality | 2023 |
| Palmerston Marine Limited | Professional & scientific | 2005 |
| Parts Surgery Ltd | Wholesale & retail | 2019 |
| Paul Harris Joiners & Builders Limited | Construction | 2012 |
| Pawfectly Clean by Erin Ltd | Administrative & support | 2025 |
| Payeco Ltd | Professional & scientific | 2026 |
| Pet Haulage Solutions Ltd | Transport & logistics | 2015 |
| Pet Health Scotland Limited | Professional & scientific | 2010 |
| Pink Shirts Ltd | Wholesale & retail | 2024 |
| Pitt Events Ltd | Hospitality | 2016 |
| Plugs to Plants Limited | Wholesale & retail | 2022 |
| PMC Travel Limited | Administrative & support | 2014 |
| PMG Removals & Storage Ltd | Administrative & support | 2017 |
| Polyurethane Products and Consulting Limited | Manufacturing | 2002 |
| Precision Projects Stirling Ltd | Construction | 2025 |
| Print & Digital Sourcing Limited | Manufacturing | 2014 |
| Professional Direct Logistics UK Ltd | Transport & logistics | 2007 |
| Profits Boosted Limited | Professional & scientific | 2022 |
| Proper T Lets Ltd | Real estate | 2025 |
| Puretrade Goods Ltd | Wholesale & retail | 2025 |
| Radiant GLO Ltd | Other services | 2025 |
| RB Housing Solutions Ltd | Construction | 2024 |
| RED212 Ltd | Wholesale & retail | 2022 |
| Redbay Property Investments Ltd | Financial services | 2018 |
| Reefer Services Scotland Ltd | Manufacturing | 2025 |
| Reilly Inclusive Learning Ltd | Education | 2025 |
| Rhino Roofing and Rough Casting Limited | Construction | 2024 |
| Rjct Wknss Ltd | Wholesale & retail | 2024 |
| Robert Denholm Contractors Ltd | Administrative & support | 2013 |
| Robert Weir Ltd | Wholesale & retail | 2020 |
| Runway Ready Aviation Ltd | Transport & logistics | 2026 |
| Russeal Ltd. | Construction | 2006 |
| Russel + Aitken Denny LLP | | 2020 |
| Russell Mortgages Ltd | Financial services | 2017 |
| S & L W Holdings Ltd | Households | 2025 |
| Saltire Seed Denny Ltd | Wholesale & retail | 2021 |
| SCM Construction Ltd | Construction | 2024 |
| Scotdrone Ltd | Information & communication | 2024 |
| Scott Williamson Associates Training Ltd | Professional & scientific | 2024 |
| SCS EOT Limited | Professional & scientific | 2022 |
| Shanz Investments Limited | Administrative & support | 2018 |
| Shelbar Construction Limited | Construction | 2015 |
| Sheridans Travel Ltd | Transport & logistics | 2026 |
| Slvp Private Ltd | Wholesale & retail | 2026 |
| Smart Utilities Scotland Limited | Construction | 2013 |
| Smms Property Limited | Real estate | 2026 |
| Spacemonkeyproductions Ltd | Information & communication | 2025 |
| Sparkle N Stitch Ltd | Wholesale & retail | 2025 |
| Sparkling Touches Cleaning Services Ltd | Administrative & support | 2025 |
| Stainton Holdings Ltd | Financial services | 2025 |
| Stainton Property Ltd | Financial services | 2025 |
| Stanthel Ltd | Wholesale & retail | 2026 |
| Stempals UK Ltd. | Information & communication | 2023 |
| Stoneywood Care Services Limited | Health & social care | 2003 |
| Stoneywood Community Project | Health & social care | 2014 |
| Stooshie Ltd | Construction | 2026 |
| Storage Products Services Limited | Wholesale & retail | 1996 |
| Strathcarron Hospice | Health & social care | 1979 |
| Sunflower Property Investments Limited | Real estate | 2019 |
| Superior Trade Frames (Scotland) Limited | Construction | 2017 |
| T a Licensed Grocers Ltd | Wholesale & retail | 2022 |