| Blackeagle Golf Ltd | Administrative & support | 2014 |
| Blackfold Sales L.P. | | 2012 |
| Blackford Safety Consultancy Ltd | Professional & scientific | 2016 |
| Blackhall Farm Holdings Limited | Construction | 2024 |
| Blacklaw Estates Limited | Arts & recreation | 2007 |
| Blackline Studios Ltd | Arts & recreation | 2014 |
| Blackness Autos Ltd | Wholesale & retail | 2023 |
| Blackness Electrical Ltd | Construction | 2026 |
| Blackrock Advisory LP | | 2016 |
| Blackscroft Property Co. Limited | Real estate | 1995 |
| Blackspire Carpentry Dundee Ltd | Manufacturing | 2022 |
| Blackthorne Ltd | Other services | 2025 |
| Blackwatchclan HQ Specialist Unit Ltd | Hospitality | 2025 |
| Blackwood QA Limited | Professional & scientific | 2014 |
| Bladereach Ltd | Construction | 2025 |
| Blain Plumbing Heating & Joinery Services Limited | Construction | 2010 |
| Blaine Homes Limited | Real estate | 2022 |
| Blair Marshall Blade Services Ltd | Manufacturing | 2026 |
| Blair Rebar Contractors Limited | Construction | 2020 |
| Blair Robertson Investments Limited | Real estate | 2018 |
| Blair's Butchers Limited | Wholesale & retail | 2022 |
| Blairgowrie Fitness Hub Ltd | Arts & recreation | 2024 |
| Blake Properties Dundee Limited | Real estate | 2024 |
| Blast-On Ltd | Hospitality | 2026 |
| Blebo Construction Ltd | Construction | 2021 |
| Blend (Dundee) Limited | Hospitality | 2018 |
| Blinding Heights Ltd | Information & communication | 2018 |
| Blinshall Street Ltd | Real estate | 2013 |
| Bliss (Dundee) Ltd | Other services | 2013 |
| Bliss Beds & Furniture UK Ltd | Other services | 2025 |
| Bliss Beds and Sofas Aberdeen Ltd | Other services | 2025 |
| Bliss Beds Scotland Ltd | Other services | 2024 |
| Blissful Oasis Limited | Hospitality | 2024 |
| BLJ Consulting Ltd. | Health & social care | 2009 |
| BLM Well Services Ltd | Mining & quarrying | 2012 |
| BLOC10 Aberdeen Limited | Arts & recreation | 2025 |
| BLOCK10 Limited | Arts & recreation | 2021 |
| Blonde Hairdressing by Stephanie Limited | Other services | 2023 |
| Blondy Builder Ltd | Real estate | 2021 |
| Blooming Delicious Limited | Manufacturing | 2023 |
| Blossom Dundee Ltd | Other services | 2023 |
| Bltcustoms Ltd | Wholesale & retail | 2022 |
| BLU Electrics Ltd | Construction | 2021 |
| Blue 206 Limited | Financial services | 2020 |
| Blue Flame Heating Solutions Limited | Construction | 2015 |
| Blue Makara Ltd | Wholesale & retail | 2025 |
| Blue Moon Capital Limited | Real estate | 2026 |
| Blue Spark Dundee Ltd | Real estate | 2014 |
| Blue West Properties Limited | Real estate | 2020 |
| Bluebatng UK Ltd | Wholesale & retail | 2012 |
| Bluestone Investments Dundee Limited | Financial services | 2024 |
| Blundell Milne Dentistry Ltd | Health & social care | 2023 |
| Blyth Assets Limited | Hospitality | 2022 |
| Blyth West Limited | Real estate | 2022 |
| BM Bars Ltd | Hospitality | 2023 |
| BM Properties (Scotland) Ltd | Real estate | 2026 |
| BMA Electrics Ltd | Construction | 2014 |
| BMA Engineering Solutions Limited | Professional & scientific | 2020 |
| BMA Services Limited | Professional & scientific | 2022 |
| Bmindustrialservices Ltd | Manufacturing | 2026 |
| BMM Decorators Limited | Construction | 2008 |
| BMM Plant Limited | Administrative & support | 2013 |
| BMR Intervention Services Ltd | Professional & scientific | 2015 |
| Bmsb Fishing Limited | Agriculture & fishing | 2024 |
| Bmsb Limited | Transport & logistics | 2022 |
| BNJ2022 Ltd | Other services | 2017 |
| BNR Property Developments Limited | Construction | 2016 |
| BNR Transport Ltd | Transport & logistics | 2025 |
| BNT Commerce L.P. | | 2015 |
| Boat Brae Ltd. | Hospitality | 2018 |
| Boaz Holdings Ltd | Hospitality | 2025 |
| BOB Eaton Limited | Construction | 2013 |
| BOB LOW International Enterprises Ltd | Professional & scientific | 2016 |
| Boba Citea Limited | Hospitality | 2025 |
| Boca Supplies Limited | Wholesale & retail | 2020 |
| Body by Beth Ltd | Other services | 2021 |
| Bogatie Holdings Ltd | Real estate | 2019 |
| Boho Island Limited | Wholesale & retail | 2026 |
| Bohour Limited | Health & social care | 2026 |
| Boiler Care (SCO) Ltd | Construction | 2019 |
| Boilers on Finance Limited | Financial services | 2012 |
| Boma Hide Limited | Hospitality | 2024 |
| Bommelstein Historical Consultancy Ltd | Professional & scientific | 2013 |
| BON Accord Beer Limited | Professional & scientific | 2016 |
| BON Accord Soft Drinks Limited | Manufacturing | 2015 |
| Bonbell Properties Limited | Real estate | 2020 |
| Bondmoor L.P. | | 2013 |
| Bondwell Trans L.P. | | 2016 |
| Bonella Property Management Ltd | Hospitality | 2026 |
| Bongo Entertainment Ltd | Administrative & support | 2025 |
| Bonnie Nails Lochee Ltd | Other services | 2026 |
| Bonnie Taxi Ltd | Transport & logistics | 2024 |
| Bonnybank Properties Limited | Real estate | 2020 |
| Bonus System Agro L.P. | | 2015 |
| Boo-Boo Creations Ltd | Wholesale & retail | 2026 |
| Boopie Snoots Limited | Other services | 2025 |
| Boo’S Aesthetics Ltd | Other services | 2020 |
| Borwick & Brown Ltd | Households | 2023 |
| Borzoni Brothers Limited | Hospitality | 2011 |
| Boss Property Dundee Limited | Real estate | 2020 |