| SM Utility Services Limited | Construction | 2013 |
| Smash Advanced Global Dance Training Ltd | Education | 2024 |
| Smash-Tbj (T/A) Smash the Burger Joint Ltd | Hospitality | 2023 |
| SME Contract Services Ltd | Information & communication | 2026 |
| SMG Financial Management Limited | Financial services | 2003 |
| Smile in Style Limited | Health & social care | 2018 |
| Smilers (Annan) Limited | Wholesale & retail | 2022 |
| SNB Pendle Ltd | Real estate | 2025 |
| Snsc Limited | Professional & scientific | 2011 |
| Sofluk Enterprises Ltd | Real estate | 2022 |
| Solar Cctv Ltd | Administrative & support | 2025 |
| Solar Savers Ltd | Construction | 2017 |
| Solway Creative Space CIC | Arts & recreation | 2025 |
| Solway Disability Support C.I.C. | Education | 2023 |
| Solway Ecology (Consulting) Ltd | Professional & scientific | 2017 |
| Solway Engineering Ltd | Professional & scientific | 2020 |
| Solway EYE Limited | Health & social care | 2021 |
| Solway Free Range Eggs Limited | Agriculture & fishing | 2016 |
| Solway Fuels Ltd | Wholesale & retail | 2015 |
| Solway GAS and Heating Supplies Limited | Construction | 2014 |
| Solway GAS Limited | Wholesale & retail | 1982 |
| Solway Heating Services Limited | Construction | 2016 |
| Solway Holdings Ltd | Hospitality | 2019 |
| Solway Insulation Services Limited | Construction | 2007 |
| Solway Leisure Limited | Arts & recreation | 2020 |
| Solway Outdoors Ltd | Wholesale & retail | 2014 |
| Solway Property Limited | Real estate | 2005 |
| Solway Property Solutions Ltd | Real estate | 2023 |
| Solway Quantity Surveying Limited | Professional & scientific | 2010 |
| Solway Recycling (2011) Limited | Extraterritorial | 2011 |
| Solway Recycling Limited | Manufacturing | 2000 |
| Solway Salmon Management Limited | Agriculture & fishing | 1993 |
| Solway Surgical Ltd | Health & social care | 2016 |
| Solway Tide Cafe Limited | Hospitality | 2005 |
| Solway Vent Ltd | Construction | 2020 |
| Solway Water Management Ltd | Professional & scientific | 2017 |
| Sophia Nicholls Coaching Ltd | Professional & scientific | 2024 |
| SOS Drains Limited | Water & waste | 2008 |
| South West ARB Ltd | Agriculture & fishing | 2017 |
| South West Asbestos Removal Ltd | Construction | 2018 |
| South West Drainage Solutions Ltd | Water & waste | 2026 |
| South West Insulation Limited | Manufacturing | 2004 |
| South West Media Factory C.I.C. | Information & communication | 2019 |
| South West Scotland Golf Limited | Arts & recreation | 2006 |
| South West Trades Property Ltd | Real estate | 2026 |
| South West Vessel Services Limited | Professional & scientific | 2025 |
| Southern Comfort Furniture Limited | Wholesale & retail | 1986 |
| Southern Tractors Limited | Manufacturing | 2003 |
| Southern Upland Limited | Hospitality | 2014 |
| Southern Uplands Partnership Services Limited | Professional & scientific | 2019 |
| Southerness Mini Market Ltd | Wholesale & retail | 2012 |
| Southwest Amateur Boxing Club Ltd | Arts & recreation | 2023 |
| Southwest Stoves&Fires Ltd | Wholesale & retail | 2016 |
| Southwest Windscreens Ltd | Wholesale & retail | 2024 |
| Spanner Bros Ltd | Professional & scientific | 2024 |
| Sparks Workwear Ltd | Wholesale & retail | 2013 |
| Sparrow Holdings Limited | Financial services | 2022 |
| SPI Recruitment Ltd | Administrative & support | 2019 |
| Spice 2 U Limited | Hospitality | 2018 |
| Splosh Competitions Limited | Arts & recreation | 2026 |
| Splosh Wheels Limited | Wholesale & retail | 2026 |
| Sportinspirit Limited | Education | 2018 |
| Ssihc Ltd | Arts & recreation | 2026 |
| ST Michael's Services Limited | Wholesale & retail | 2001 |
| Staffsafe Limited | Administrative & support | 1997 |
| Stanemuir Farmers | | 1995 |
| Star Actuarial Futures Limited | Administrative & support | 2009 |
| Star Actuarial Interims Limited | Administrative & support | 2011 |
| Star of Caledonia CIC | Arts & recreation | 2025 |
| Star of Caledonia Trust | Other services | 2010 |
| Starplex Stamps Ltd | Wholesale & retail | 2024 |
| Station 79 Ltd | Wholesale & retail | 2023 |
| Stealth Autos Ltd | Wholesale & retail | 2025 |
| Stee Free Ltd | Wholesale & retail | 2019 |
| Stenries | Agriculture & fishing | 2005 |
| Stephanie Bradford Aesthetics Ltd | Health & social care | 2025 |
| Stephen Shaw Joinery & Building Ltd | Construction | 2014 |
| Sterling Roofing Services Ltd | Construction | 2018 |
| Steven Glen Builders Limited | Construction | 2008 |
| Steven Newbigging Sports Therapist Limited | Other services | 2022 |
| Stevie Wight Electrical Ltd | Construction | 2014 |
| Stewart Engineers Limited | Professional & scientific | 2004 |
| Stewartry Tyres Limited | Wholesale & retail | 2007 |
| Street Fish Bar Ltd | Hospitality | 2025 |
| Stuart Hadden Limited | Health & social care | 2024 |
| Stuart Huxtable Financial Planning LLP | | 2010 |
| Stuart Huxtable Limited | Professional & scientific | 2011 |
| Stuart Kennedy Heating Services Limited | Construction | 2011 |
| Stuart Murphy, GAS Engineer Ltd | Construction | 2026 |
| SUB 786 Ltd | Hospitality | 2021 |
| Suffy and Co Limited | Other services | 2025 |
| Sulaco Property Ltd | Hospitality | 2025 |
| Summerfield & Co. (Farmers) | | 1995 |
| Summery Earth Ltd | Wholesale & retail | 2021 |
| SW Audio Limited | Arts & recreation | 2017 |
| Swan on the Quay Limited | Administrative & support | 2013 |
| Sweet Sadie's Limited | Wholesale & retail | 2017 |
| Sweetheart Tablet Ltd | Manufacturing | 2018 |
| Swiss Consultancy Service Ltd | Financial services | 2025 |
| Sygen Limited | Information & communication | 2001 |