| PMR Renewable Services Ltd | Construction | 2023 |
| Pozament Limited | Extraterritorial | 1930 |
| Premier-Football- Programmes Ltd | Wholesale & retail | 2025 |
| Premium Dining Restaurants and Pubs Limited | Hospitality | 1997 |
| President Leisure Limited | Hospitality | 1980 |
| Preston Taxis Edinburgh | | 1999 |
| Proofcode Limited | Information & communication | 2026 |
| Prospero Insurance Brokers Ltd | Financial services | 2017 |
| Proudfoot Optical Ltd | Professional & scientific | 2024 |
| Prussian Blue Analytics Limited | Professional & scientific | 2018 |
| Queensberry Bay Caravan Park Limited | Hospitality | 2003 |
| R & K Drysdale Limited | Agriculture & fishing | 1992 |
| Radica Ltd | Hospitality | 2018 |
| Ramsay Restaurants Ltd | Hospitality | 2025 |
| Rbkjl Limited | Hospitality | 2025 |
| RD Deliveries & Training Ltd. | Transport & logistics | 2016 |
| RDS Equine Transport Ltd | Agriculture & fishing | 2020 |
| RDT Software Ltd | Administrative & support | 2014 |
| Redford Research Limited | Financial services | 2025 |
| Renton Farm Services Ltd | Wholesale & retail | 2015 |
| Rettie Bearsden LLP | | 2012 |
| Rettie Berwick LLP | | 2012 |
| Rettie Borders LLP | | 2013 |
| Rettie Partnerships LLP | | 2009 |
| Rettie Short Lets Limited | Real estate | 2014 |
| Rettie West END LLP | | 2009 |
| River Lodge Holiday Park Limited | Hospitality | 2017 |
| RJW Defence Ltd | Professional & scientific | 2019 |
| ROB Mcdougall Photographer Ltd | Professional & scientific | 2014 |
| Robert Hanney Electrical Contractor Limited | Administrative & support | 2007 |
| Rodger Fish & SON Limited | Hospitality | 1938 |
| Rosefinch Construction Limited | Construction | 2017 |
| Rosetta Property Consultants Limited | Real estate | 2026 |
| ROX Electrical Edinburgh Ltd | Other services | 2023 |
| Ruadh Rocks Limited | Real estate | 2023 |
| Ruchlaw Pigs Limited | Agriculture & fishing | 2007 |
| Ruchlaw Produce Company Limited | Agriculture & fishing | 1978 |
| Ruff Dayz Ltd | Other services | 2025 |
| S Fairless Engineering & Welding Services Ltd | Professional & scientific | 2024 |
| Sabor Português Limited | Hospitality | 2023 |
| Salo Property Services Limited | Construction | 2020 |
| Sands Property and Joinery Ltd | Construction | 2020 |
| Sassy Lassie INK Ltd | Other services | 2023 |
| Scot-Rod Drainage Services Ltd | Water & waste | 2025 |
| Scotcan Catering Ltd | Hospitality | 2011 |
| SDB Marketing Ltd | Administrative & support | 2025 |
| Sdgp Consultancy Ltd | Financial services | 2014 |
| Seahorse Fitness Ltd | Arts & recreation | 2020 |
| Seeker Films Ltd | Information & communication | 2023 |
| Sggt Ltd | Wholesale & retail | 2016 |
| Sheerin Property Limited | Real estate | 2026 |
| Silkstone Property Ltd | Real estate | 2018 |
| Smart Agricultural Services Ltd | Agriculture & fishing | 2022 |
| SN Golf Caddie Ltd | Arts & recreation | 2024 |
| Softspott Limited | Administrative & support | 2010 |
| Solverlo Limited | Professional & scientific | 2008 |
| Sonora Cinematic Ltd | Information & communication | 2026 |
| Soundforgeaudio Ltd | Manufacturing | 2025 |
| Spinner Industries Ltd | Administrative & support | 2021 |
| Sports Fitness Hub Ltd | Arts & recreation | 2017 |
| Spott Farming LLP | | 2020 |
| Sqbnw Limited | Health & social care | 2026 |
| ST Boswells Childcare CIC | Education | 2023 |
| ST Margaret's Ltd | Arts & recreation | 2025 |
| Stage Window Limited | Information & communication | 2014 |
| Stepping Stones Nursery Dunbar Limited | Health & social care | 2019 |
| Stisi Group Ltd | Financial services | 2013 |
| Stoic Capital Limited | Financial services | 2026 |
| Stoneypath Farm and Company | | 1985 |
| Suilven Limited | Information & communication | 2011 |
| Sunny Sea Pups Ltd | Wholesale & retail | 2024 |
| Supramobili Ltd | Manufacturing | 2017 |
| Sustaining Dunbar | Other services | 2008 |
| SV Build Services Ltd | Construction | 2021 |
| Takecase Ltd | Wholesale & retail | 2017 |
| Tarmac (BA) Limited | Extraterritorial | 1935 |
| Tarmac Caledonian Limited | Mining & quarrying | 1997 |
| Tartan Digital Limited | Information & communication | 2003 |
| TCR Aggregates Limited | Extraterritorial | 1964 |
| THE Big BLU Van Ltd | Hospitality | 2022 |
| THE Daisy DEN Ltd | Health & social care | 2025 |
| THE Dean Gardens 2019 Co. Ltd | Financial services | 2019 |
| THE Dean Gardens Management Co. Ltd | Households | 2019 |
| THE Development Desk Ltd | Professional & scientific | 2018 |
| THE Edinburgh Beer Factory Limited | Manufacturing | 2014 |
| THE Erigmore Estate Limited | Hospitality | 2012 |
| THE Hub Cafe Ltd | Hospitality | 2023 |
| THE Long Circle Limited | Professional & scientific | 2026 |
| THE Rewind Project (Scotland) C.I.C. | Education | 2026 |
| THE Ridge Foundations CIC | Construction | 2016 |
| Thistly Cross Cider Co Limited | Manufacturing | 2010 |
| Thornton Quarry Ltd | Administrative & support | 2026 |
| Thorntonloch Holding NO 21 | | 1986 |
| Throbjects Ltd | Manufacturing | 2022 |
| Tidal Waters Noss Mayo Limited | Real estate | 2020 |
| Tilcon Scotland Limited | Extraterritorial | 1996 |
| Top Blue Supply Chains Ltd | Arts & recreation | 2021 |
| TSL Trading Limited | Administrative & support | 2011 |
| TTF Joinery Ltd | Construction | 2019 |
| Tyninghame Community Farm CIC | Agriculture & fishing | 2023 |