| Benmore Hydro Limited | Energy | 2014 |
| Benson Properties Limited | Real estate | 2005 |
| Bensons Bar Ltd | Hospitality | 2023 |
| Bentcross Sales L.P. | | 2015 |
| Bentleys Holdings Limited | Manufacturing | 2000 |
| Bentleys Shopfitting Limited | Manufacturing | 1987 |
| Beog Developments Ltd | Real estate | 2018 |
| Bergtown Industrial L.P. | | 2015 |
| Bergtrans Express L.P. | | 2012 |
| Berkan Properties Ltd | Real estate | 2025 |
| Berrybank Property Ltd | Real estate | 2025 |
| Bertie Mooney's Bars Ltd | Hospitality | 2020 |
| Bertie's (Broughty Ferry) Limited | Other services | 2019 |
| Bespoke Bar Company (Scotland) Limited | Wholesale & retail | 2023 |
| Bespoke Bathrooms (Dundee) Limited | Construction | 2018 |
| Bespoke Bits Limited | Administrative & support | 1987 |
| Bespoke Decorators Limited | Construction | 2018 |
| Bespoke Holmes Ltd | Construction | 2019 |
| Bespoke Timber Ltd | Construction | 2019 |
| Best Bailey Limited | Hospitality | 2025 |
| Best China Chinese Food Ltd | Hospitality | 2025 |
| Best Environmental Health Limited | Professional & scientific | 2019 |
| Best Gravy Ltd | Hospitality | 2024 |
| Best Look Beauty Ltd | Wholesale & retail | 2023 |
| Best Nails Spa Airdrie Ltd | Other services | 2023 |
| Best One Broughty Ferry Ltd | Wholesale & retail | 2024 |
| Best Step Property Ltd | Real estate | 2020 |
| Best World Beverage LP | | 2017 |
| Bestport (Europe) Limited | Wholesale & retail | 2008 |
| Beststock Trade L.P. | | 2015 |
| Betamark Trade L.P. | | 2016 |
| Betamax L.P. | | 2008 |
| Better Living Maintenance Ltd | Administrative & support | 2024 |
| Better Smiles Ltd | Health & social care | 2024 |
| Bettergen Ltd | Health & social care | 2019 |
| Bevara Ltd | Real estate | 2024 |
| Beverly Carmichael Properties Limited | Real estate | 1983 |
| Bfit Global Ltd | Education | 2025 |
| BGC Contracts Ltd | Professional & scientific | 2026 |
| Bgear Limited | Wholesale & retail | 2025 |
| BGK Academy Ltd | Wholesale & retail | 2019 |
| BH Wind Tech Ltd | Professional & scientific | 2023 |
| Bharatiya Ashram | Education | 2004 |
| Bhiz Ltd | Wholesale & retail | 2023 |
| BHW Export L.P. | | 2016 |
| BIA Electrical Services Ltd | Construction | 2025 |
| Big Baraka Limited | Health & social care | 2011 |
| Big Bears Property Investments Limited | Real estate | 2024 |
| Big Blue Taxi Limited | Transport & logistics | 2022 |
| Big Recovery & Transportation Limited | Wholesale & retail | 2017 |
| Big Rock Records CIC | Arts & recreation | 2025 |
| Big Wellies Limited | Health & social care | 2003 |
| Bigzur LP | | 2013 |
| Bilal Cabs Ltd | Transport & logistics | 2017 |
| Bilal Tandoori Ltd | Hospitality | 2019 |
| Bilal Taxis Ltd | Transport & logistics | 2019 |
| Bilj Integrity & Access Services Limited | Professional & scientific | 2012 |
| Bill's Place Ltd | Real estate | 2023 |
| Billcard Projects L.P. | | 2015 |
| Binex Invest L.P. | | 2015 |
| Binn Ericht Ltd | Real estate | 2022 |
| Binrock Estates Limited | Real estate | 2024 |
| Biofoundry Innovations Ltd | Professional & scientific | 2023 |
| Biomage Ltd | Information & communication | 2019 |
| Biome Collective | Information & communication | 2016 |
| BIOMEDPRINT3D Ltd | Extraterritorial | 2021 |
| Birchfalls Properties Ltd | Real estate | 2021 |
| Bird & Bear Trading Limited | Hospitality | 2022 |
| Birkhill Contracts Limited | Construction | 2024 |
| Birnie Properties Limited | Real estate | 2023 |
| Birse Property Leasing Ltd | Real estate | 2012 |
| BIS GAS Ltd | Wholesale & retail | 2025 |
| Bistro Verde Limited | Hospitality | 2018 |
| BIT Loom Ltd | Information & communication | 2017 |
| Biya Limited | Wholesale & retail | 2025 |
| Bizzy Belles Ltd | Households | 2013 |
| Bizzy Builders (Fife) Ltd | Construction | 2025 |
| BJ Spice Ltd | Hospitality | 2017 |
| BJF Couriers Ltd | Transport & logistics | 2025 |
| BK Plus (Falkirk) Limited | Extraterritorial | 2021 |
| BK9HOOPERS Limited | Arts & recreation | 2023 |
| BKK Thai Massage Ltd | Other services | 2025 |
| BKN Marketing Limited | Wholesale & retail | 2025 |
| BKT Property Ltd | Real estate | 2021 |
| Black & White Hotels Ltd | Real estate | 2013 |
| Black Bettys Tyres Limited | Wholesale & retail | 2025 |
| Black Dust Ltd | Administrative & support | 2014 |
| Black Frog Investments Limited | Professional & scientific | 2018 |
| Black Goose Estates Limited | Real estate | 2023 |
| Black Goose House Limited | Construction | 2021 |
| Black Thistle Travel Limited | Administrative & support | 2025 |
| Black Thomson Properties Limited | Real estate | 2003 |
| Black Tulip Transport Limited | Transport & logistics | 2016 |
| Blackadders LLP | | 2007 |
| Blackadders Nominees Limited | Professional & scientific | 2001 |
| Blackadders Trustees (Perth) Limited | Professional & scientific | 2014 |
| Blackadders Trustees Limited | Professional & scientific | 2000 |
| Blackadders Wealth Management LLP | | 2015 |
| Blackberg Assets L.P. | | 2014 |
| Blackcrag Ltd | Professional & scientific | 2013 |