| Boss Scotland Ltd | Other services | 2018 |
| Boston Hospitality Limited | Hospitality | 2025 |
| Botanic Garden Catering Limited | Hospitality | 2013 |
| Bothy Dbph Limited | Financial services | 2023 |
| Bothykitchen Ltd | Hospitality | 2021 |
| Bottleneck Games Ltd | Information & communication | 2023 |
| BOW & Co (Scotland) Limited | Real estate | 2005 |
| Bowbridge Properties (UK) Limited | Real estate | 2014 |
| Bowerhall Limited | Hospitality | 2023 |
| Bowie and Mack Limited | Wholesale & retail | 2019 |
| Bowie Mcintosh Consulting Ltd | Professional & scientific | 2019 |
| Bowmans Coffee House Ltd | Hospitality | 2020 |
| Box Media Agency Ltd | Information & communication | 2019 |
| Boxhogs Limited | Manufacturing | 2017 |
| Boxit Fixings Ltd | Wholesale & retail | 2023 |
| Boyd’S Autos Ltd | Wholesale & retail | 2024 |
| Boyers Consultants Limited | Professional & scientific | 2012 |
| Boze-Fab Ltd | Manufacturing | 2013 |
| BP Extech Ltd | Construction | 2025 |
| BPM Projects Limited | Construction | 2023 |
| BR Pitlochry Ltd | Hospitality | 2018 |
| Brad Mitchell Electrical Ltd | Manufacturing | 2014 |
| Bradlake Nordic L.P. | | 2015 |
| Bradley Khan Associates Limited | Real estate | 2018 |
| Bradley Khan Residential Ltd | Real estate | 2019 |
| Bradmond Universal L.P. | | 2015 |
| Braes 1 Ltd | Administrative & support | 2026 |
| Braeside 19 Investments Ltd | Real estate | 2019 |
| Braeside ENT Ltd | Health & social care | 2024 |
| Braintraders Ltd | Wholesale & retail | 2025 |
| Braisby Roofing Limited | Construction | 1976 |
| Brand Agri Limited | Construction | 2021 |
| Brand Blast Ltd | Wholesale & retail | 2026 |
| Brand Dezign Limited | Information & communication | 2014 |
| Brand Equity Integration Ltd. | Real estate | 2022 |
| Brand Holdings (Scotland) Limited | Financial services | 2021 |
| Brand Rentals Limited | Administrative & support | 2021 |
| Brandbury Business L.P. | | 2015 |
| Brandform Trade L.P. | | 2015 |
| Brandfox Sales L.P. | | 2011 |
| Brandman Logistics L.P. | | 2014 |
| Brankin Decorators Limited | Construction | 2014 |
| Brankin Safety Ltd | Manufacturing | 2015 |
| Brantex Trade L.P. | | 2015 |
| Brantwood Foods Ltd | Hospitality | 2025 |
| Brasov Store Ltd | Wholesale & retail | 2025 |
| Brass Knuckle Development Ltd | Arts & recreation | 2026 |
| Braveheart Guesthouse Limited | Hospitality | 2005 |
| Braveheart Hotels Ltd. | Hospitality | 1998 |
| Braw Cabs Ltd | Transport & logistics | 2025 |
| Braw Productions Limited | Arts & recreation | 2023 |
| Braw Tea CIC | Hospitality | 2022 |
| Brechin Arms Ltd | Hospitality | 2025 |
| Breedon Aggregates SW Limited | Professional & scientific | 1985 |
| Breen Delivery's Ltd | Transport & logistics | 2026 |
| Breetania Digital Limited | Professional & scientific | 2024 |
| Bremner Logistics Ltd | Transport & logistics | 2025 |
| Brennan Roofing Limited | Construction | 2024 |
| Brenton Business L.P. | | 2011 |
| Brew 360 Limited | Wholesale & retail | 2020 |
| Brew Defender Ltd | Hospitality | 2025 |
| Brew Export UK Limited | Wholesale & retail | 2020 |
| Brewsters Smallholding Ltd | Manufacturing | 2021 |
| Brewsterwells Crematorium Limited | Other services | 2012 |
| Brian Davidson Limited | Administrative & support | 1999 |
| Brian Smith Business Services Limited | Professional & scientific | 2024 |
| Brian Taxis Limited | Transport & logistics | 2021 |
| Briarpark Ltd | Construction | 2025 |
| Bridal Group Ltd | Wholesale & retail | 2022 |
| Bridge Link Systems Limited | Information & communication | 2024 |
| Bridgehold L.P. | | 2015 |
| Bridgehope Limited | Real estate | 2004 |
| Bridgend (Scotland) Limited | Wholesale & retail | 2013 |
| Bridgend Group UK Ltd | Other services | 2021 |
| Bridgepool Express L.P. | | 2015 |
| Bridges Boiler Solutions Limited | Construction | 2025 |
| Bridgeway Care Services Ltd | Health & social care | 2015 |
| Bright Ascension EBT Limited | Extraterritorial | 2015 |
| Bright Chilli Limited | Professional & scientific | 2006 |
| Bright Choice Solution Limited | Administrative & support | 2023 |
| Bright Mail Ltd | Professional & scientific | 2025 |
| Bright Star Energy Solutions Ltd | Energy | 2024 |
| Bright Star Payment Solutions Ltd | Administrative & support | 2024 |
| Bright Star Referrals Ltd | Professional & scientific | 2026 |
| Bright Star Solutions Group Ltd | Administrative & support | 2024 |
| Bright Star Telecom Solutions Ltd | Wholesale & retail | 2024 |
| Bright Star Utilities Ltd | Energy | 2019 |
| Bright Star Water & Waste Solutions Ltd | Professional & scientific | 2024 |
| Brightcorp Resources L.P. | | 2015 |
| Brightcroft Invest L.P. | | 2015 |
| Brightcross Trade L.P. | | 2014 |
| Brightex Industrial L.P. | | 2015 |
| Brightgate L.P. | | 2014 |
| Brighthook Ltd | Wholesale & retail | 2020 |
| Brightlink Enterprises L.P. | | 2015 |
| Brightsolid Online Innovation Limited | Professional & scientific | 2004 |
| Brightsolid Online Technology Limited | Information & communication | 1995 |
| Brightstrand International Limited | Information & communication | 1999 |
| Brightstyle Import L.P. | | 2016 |
| Brightville Experts L.P. | | 2014 |