| R.J.Fry & Co | | 1992 |
| Ramsay of Carluke Limited | Manufacturing | 1977 |
| Randotte Place Limited | Extraterritorial | 1994 |
| Robesland Farming Co. | | 2000 |
| Rogermoor Farm Limited | Agriculture & fishing | 1991 |
| Romanes & Paterson Limited | Extraterritorial | 1990 |
| S. & J. Fisher & Co. (Bush-Of-Ewes) | | 1995 |
| Safe Passage Ltd | Information & communication | 2024 |
| Scottish Woollens Group Limited | Extraterritorial | 1988 |
| Selcoth Fisheries Limited | Agriculture & fishing | 1979 |
| Shetland Fiddle Week LLP | | 2023 |
| Skye Woollen Mill Limited | Extraterritorial | 1982 |
| Solway Transport Limited | Transport & logistics | 2003 |
| Springhill Bloodstock Limited | Extraterritorial | 1985 |
| SSR Car Carriers Ltd | Transport & logistics | 2018 |
| ST Andrews Golf Discount Limited | Extraterritorial | 1996 |
| ST. Andrews Sportswear Company Limited | Extraterritorial | 1995 |
| Straith Estates Limited | Agriculture & fishing | 1986 |
| T. N. Cavers (Sorbie) | | 1988 |
| Tartan Centre Limited | Extraterritorial | 1988 |
| THE Cashmere Company Limited | Extraterritorial | 1994 |
| THE Country Trader Limited | Professional & scientific | 1990 |
| THE Edinburgh Sweater Company Limited | Extraterritorial | 1992 |
| THE Golf Company (ST. Andrews) Limited | Extraterritorial | 1995 |
| THE Golf Shop Limited | Extraterritorial | 1995 |
| THE Millshop Limited | Extraterritorial | 1904 |
| THE Sweater Shop Limited | Extraterritorial | 2003 |
| THE Woollen Mill (Edinburgh) Limited | Extraterritorial | 1994 |
| THE Woollen Mill Limited | Extraterritorial | 1994 |
| TOM Auchterlonie & SON Limited | Extraterritorial | 1996 |
| Upper Nithsdale Arts & Crafts Community Initiative Limited | Arts & recreation | 2004 |
| V1MSP Ltd | Real estate | 2005 |
| Village Garage Engineers Limited | Wholesale & retail | 1987 |
| W Maxwell (Brandleys) & Co. | | 1998 |
| W. Barbour & Company | | 1988 |
| W. Brown (Hapland) & Co. | | 1989 |
| Walker Wind Ltd | Other services | 2019 |
| Walkers (Southerness) Limited | Wholesale & retail | 2026 |
| Whitshiels Cafe Ltd | Hospitality | 2021 |
| Wild Island Exploration Limited | Hospitality | 1985 |
| William Waugh & Sons (Builders) Limited | Construction | 1963 |
| Wynholm Farms | | 1987 |
| Wynholm Farms | | 1998 |