| Belter Investments Ltd | Real estate | 2026 |
| BEN Cumhaill Ltd | Manufacturing | 2022 |
| Beringar Ltd | Information & communication | 2016 |
| Berlian Limited | Other services | 2014 |
| Bernard Gilhooley Limited | Health & social care | 2016 |
| Bespoke Gardens by Design Limited | Administrative & support | 2014 |
| Bespoke Support (Dumfries) Ltd | Health & social care | 2025 |
| Best Scottish Cottages Limited Partnership | | 2017 |
| Bibliographic Data Services Limited | Information & communication | 1994 |
| Biggar Arts Limited | Arts & recreation | 2019 |
| Biomont Energy Limited | Construction | 2017 |
| Birds of a Feather Cafe Limited | Hospitality | 2025 |
| Bithell Asset Finance Solutions Ltd | Financial services | 2014 |
| Bithell Davies Funding Solutions Limited | Financial services | 2024 |
| Black Dog Agri Engineering Ltd | Agriculture & fishing | 2025 |
| Blackbird Entertainment Services Limited | Professional & scientific | 2024 |
| Blaiket Mains Dairy Company Limited | Agriculture & fishing | 2012 |
| Blooms the Florist Limited | Wholesale & retail | 2003 |
| Blue Isle Properties Limited | Real estate | 2004 |
| Blue Light Medics Ltd | Health & social care | 2026 |
| Blue Swan Group Limited | Real estate | 2024 |
| Bonnie Escapes Ltd | Hospitality | 2023 |
| Bonshaw and Kilnknowe Farms | | 1988 |
| Bonshaw Farms | | 1985 |
| Bonshaw Farms | | 1988 |
| Border Caravans Holdings Limited | Other services | 2023 |
| Border Caravans Limited | Hospitality | 2003 |
| Border Civils & Utilities Ltd | Construction | 2013 |
| Border Finance Limited | Financial services | 2009 |
| Border Freight (Scotland) Ltd | Transport & logistics | 2011 |
| Border Homes Ltd | Construction | 2010 |
| Border Lubricants Limited | Wholesale & retail | 2012 |
| Border Marine Limited | Administrative & support | 2019 |
| Border Plants Limited | Wholesale & retail | 2025 |
| Border Properties (Scotland) Limited | Real estate | 2021 |
| Border Tank Services Limited | Manufacturing | 2023 |
| Border Travel Holdings Limited | Financial services | 2025 |
| Border Travel Services Limited | Administrative & support | 1976 |
| Bottle Genie Ltd | Professional & scientific | 2014 |
| Bottom Line Bookkeeping Services Ltd | Professional & scientific | 2019 |
| Bouldover Climbing Centre C.I.C. | Arts & recreation | 2019 |
| Bourne Automotive Limited | Wholesale & retail | 2024 |
| Bourne Southern Limited | Real estate | 2017 |
| Boyd Design Limited | Wholesale & retail | 2019 |
| Boyd Group Holdings Limited | Professional & scientific | 2017 |
| Boyd Productivity Ltd. | Professional & scientific | 2013 |
| Boyd Property Management Services Ltd | Households | 2021 |
| Boyle Builders (Scotland) Limited | Construction | 2003 |
| BPF Blackball | Extraterritorial | 2026 |
| Bramble Dairy Co Ltd | Agriculture & fishing | 2025 |
| Branded Pour Ltd | Hospitality | 2019 |
| Brazenall & ORR LLP | | 2023 |
| BRC Construction Limited | Construction | 2024 |
| Breakaway Escapes Ltd | Hospitality | 2025 |
| Breakthrough Operations Limited | Professional & scientific | 2025 |
| Brian Jess Limited | Transport & logistics | 2012 |
| Brianna Jayne Properties Ltd | Hospitality | 2019 |
| Brigston & Co Wholesale Limited | Wholesale & retail | 2019 |
| Britglam Ltd | Wholesale & retail | 2024 |
| BRO DS Ltd | Wholesale & retail | 2023 |
| Broader Developments Limited | Real estate | 2026 |
| Broatch Construction Limited | Construction | 2016 |
| Broatch Developments Limited | Construction | 2021 |
| Brodies of Moffat Limited | Hospitality | 2010 |
| Brookmount Developments Limited | Construction | 2002 |
| Brownieside Cooperage Ltd | Manufacturing | 2025 |
| Brownriggs (Thornhill) LLP | | 2012 |
| Brownriggs Limited | Wholesale & retail | 2017 |
| Bruce Holdings Limited | Hospitality | 1978 |
| Bryan Redpath Limited | Transport & logistics | 2002 |
| Bsafe Security Ltd | Administrative & support | 2019 |
| Bubs & Bloom Ltd | Wholesale & retail | 2025 |
| BUD Limited | Construction | 1993 |
| Building New Futures Limited | Education | 2015 |
| Bull Distribution Ltd | Wholesale & retail | 2023 |
| Bunbury Banter CIC | Arts & recreation | 2019 |
| Burlarch Limited | Construction | 1985 |
| Burnhead Holdings Limited | Financial services | 2021 |
| Burnside of AE Limited | Hospitality | 2024 |
| Burton Marine Limited | Professional & scientific | 2024 |
| Business Services Online Limited | Professional & scientific | 2006 |
| Buy the Build Ltd | Information & communication | 2026 |
| BVR Holdings Ltd | Financial services | 2016 |
| Bydand Properties Ltd | Real estate | 2025 |
| Bydand Renewables Ltd | Professional & scientific | 2022 |
| C & S Retail Shops Limited | Wholesale & retail | 2017 |
| C J Baird Limited | Agriculture & fishing | 2021 |
| C L Golf Limited | Arts & recreation | 2023 |
| C L Maxwell Holdings Ltd | Professional & scientific | 2021 |
| C R Marchbank Ltd | Wholesale & retail | 2017 |
| C S Plastering and Rendering Limited | Construction | 2022 |
| C&B Feedstock Limited | Agriculture & fishing | 2018 |
| C&B Renewables Limited | Financial services | 2018 |
| Caerlaverock Glamping Ltd | Hospitality | 2025 |
| Cairnknowe Windfarm Limited | Energy | 2019 |
| Cairnstone Properties Ltd | Real estate | 2025 |
| CAJ Homes Ltd | Construction | 2025 |
| Caledonia Hydrographic Limited | Professional & scientific | 2004 |
| Caledonian Hotel Limited | Hospitality | 2015 |
| Caledonian Petfoods Limited | Manufacturing | 2009 |