| Barking MAD PIT Stop Limited | Hospitality | 2022 |
| Barn Properties Limited | Real estate | 1983 |
| Barnabas Trading CIC | Wholesale & retail | 2020 |
| Barnesone Ltd | Transport & logistics | 2024 |
| Barnethill Limited | Extraterritorial | 2011 |
| Barnetts Developments Limited | Administrative & support | 2016 |
| Barnetts Finance Limited | Financial services | 2023 |
| Barnetts Properties Limited | Real estate | 2000 |
| Barnhill Holdings Limited | Financial services | 2024 |
| Barnhill Storage Solutions Limited | Transport & logistics | 2024 |
| Barnstormers Ltd | Wholesale & retail | 2022 |
| Barometer Services Limited | Other services | 2018 |
| Baronbridge Limited | Real estate | 2026 |
| Barr Cabs Contracts Ltd | Transport & logistics | 2021 |
| Barr Projects Ltd | Mining & quarrying | 2017 |
| Barrhill Ironworks Ltd | Construction | 2017 |
| Barrie's Window Cleaning Services Ltd | Administrative & support | 2020 |
| Bart Campervan & Caravan Ltd | Wholesale & retail | 2021 |
| Bartantlers Ltd | Wholesale & retail | 2016 |
| Bartek Couriers Ltd | Transport & logistics | 2024 |
| Baryalay Khan Ltd | Health & social care | 2025 |
| Basbo Limited | Professional & scientific | 2025 |
| Base Camp Holdings Limited | Financial services | 2015 |
| Base Trading Company Limited | Hospitality | 2006 |
| Basileia Consult Limited | Professional & scientific | 2013 |
| Bastion Services Limited | Administrative & support | 1999 |
| BAT Electrical Services Limited | Manufacturing | 2018 |
| Bathroom Valet Service Ltd | Other services | 2021 |
| Bathroom Valet Service Network Ltd | Other services | 2022 |
| Battery Bear Ltd | Manufacturing | 2026 |
| Battlepass Labs Ltd | Information & communication | 2023 |
| Bayt Consult & Co. Ltd. | Professional & scientific | 2013 |
| Baytullahi Ventures Limited | Wholesale & retail | 2011 |
| BAZ Lewis Limited | Transport & logistics | 2025 |
| BB Design Services Limited | Professional & scientific | 2016 |
| BB Fresh Fish Limited | Wholesale & retail | 2026 |
| BB Wellbeing Limited | Health & social care | 2025 |
| Bbjw Properties Ltd | Real estate | 2025 |
| BBQ Plus Ltd | Wholesale & retail | 2022 |
| Bbsi | Other services | 2017 |
| BC Fitness Arbroath Limited | Arts & recreation | 2017 |
| BC Joiners &Outfitters Limited | Construction | 2019 |
| BC Properties Arbroath Ltd | Real estate | 2021 |
| BCH (Brochtie) Ltd | Hospitality | 2023 |
| BCL Painters & Decorators Limited | Construction | 2026 |
| Bdandie Developments Limited | Real estate | 2026 |
| BDG Ceramics Limited | Manufacturing | 2019 |
| Beam Absolute Limited | Health & social care | 2012 |
| Beam Orthodontics Ltd | Health & social care | 2001 |
| Beam Perth Limited | Health & social care | 2012 |
| Beams Dundee Limited | Construction | 2024 |
| Beano Productions Limited | Information & communication | 2007 |
| Bear Necessities Building Solutions Ltd | Construction | 2022 |
| Beast Gear Limited | Wholesale & retail | 2017 |
| Beattie Investments (Dundee) Ltd | Real estate | 2025 |
| Beau Temps Ltd | Hospitality | 2025 |
| Beauford G.F. L.P. | | 2015 |
| Beauly Mini Market Ltd | Wholesale & retail | 2023 |
| Beauskin Ltd | Health & social care | 2023 |
| Beautified by JO & the Serenity Spa Ltd | Other services | 2025 |
| Beauty Boutique Stirling Ltd | Other services | 2026 |
| Beauty Concierge Ltd | Information & communication | 2020 |
| Beccish Property Services Limited | Real estate | 2016 |
| Becky’S Kitchen Limited | Wholesale & retail | 2026 |
| BEE Bold Media Ltd | Information & communication | 2019 |
| Beech Lamond Limited | Hospitality | 2018 |
| Beeches Jacob Limited | Professional & scientific | 2018 |
| Beechmount Medical Ltd | Health & social care | 2026 |
| Beef Shorthorn Cattle Society (the) | Other services | 1936 |
| Beertech Ltd | Wholesale & retail | 2019 |
| Beeunique Ltd | Wholesale & retail | 2008 |
| Befriends Limited | Health & social care | 1994 |
| Begs Bars Ltd | Hospitality | 2025 |
| Being Well (Scotland) Limited | Other services | 2018 |
| Beiruttrades Limited | Hospitality | 2019 |
| Belarusian Networking Technologies Center L.P. | | 2011 |
| Beldon Trade LP | | 2017 |
| Belg Ltd | Hospitality | 2024 |
| Bell & Bell Records Ltd | Administrative & support | 2017 |
| Bell Asset Management Limited | Real estate | 2015 |
| Bell Brodie Limited | Professional & scientific | 2015 |
| Bell Medi Clinic Limited | Health & social care | 2026 |
| Bella Ciao Ltd | Hospitality | 2019 |
| Bella Mella Online Ltd | Wholesale & retail | 2020 |
| Bellbrook Contracts Ltd | Construction | 2018 |
| Bellcont Transit LP | | 2017 |
| Bellcrest Projects L.P. | | 2015 |
| Bellefield Properties Limited | Real estate | 2020 |
| Belleina Limited | Hospitality | 2011 |
| Bellendaine Group Ltd | Financial services | 2026 |
| Bellmet Ventures L.P. | | 2015 |
| Bellrock Properties Scotland Limited | Real estate | 2020 |
| Bellshelf (Ninety Eight) Limited | Professional & scientific | 2011 |
| Bellshelf (Ninety Seven) Limited | Professional & scientific | 2004 |
| Belltech Sales L.P. | | 2013 |
| Belltree Joinery Ltd | Construction | 2019 |
| Benchmark Land Surveys Limited | Administrative & support | 2012 |
| Benchmark Red Limited | Wholesale & retail | 2024 |
| Bendrax Limited | Information & communication | 2012 |
| Bendrum Limited | Real estate | 2012 |