| Brightwell United L.P. | | 2015 |
| Brigton Development Ltd | Construction | 2019 |
| Brimar Inspection Ltd. | Professional & scientific | 2010 |
| Brinewaves Ltd | Manufacturing | 2025 |
| Bring Together Ltd | Education | 2023 |
| Britex Complex L.P. | | 2015 |
| British Association of Retinal Screening Ltd | Health & social care | 2011 |
| Brittle Bone Society (BBS) | Health & social care | 2020 |
| Brixen Corp. LP | | 2017 |
| BRJ Nominees Limited | Professional & scientific | 1996 |
| BRJ Trustees Limited | Professional & scientific | 1987 |
| BRK Joiners Limited | Construction | 2023 |
| BRO Meraki Investments Limited | Real estate | 2018 |
| Broadcroft Consultancy Ltd | Administrative & support | 2025 |
| Broadex Products L.P. | | 2013 |
| Broadway CMS Limited | Professional & scientific | 2015 |
| Broadwest L.P. | | 2011 |
| Broadwing Media Ltd | Information & communication | 2016 |
| Broker Insights Limited | Information & communication | 2017 |
| Bromley & Bolton Limited | Professional & scientific | 2022 |
| Bronxfield Sales LP | | 2017 |
| Brook House Broughty Ferry Limited | Real estate | 2023 |
| Brookesbay Care Group Limited | Health & social care | 2017 |
| Brooklyn (UK) Limited | Professional & scientific | 2006 |
| Brooklyn United L.P. | | 2013 |
| Brookpeak Limited | Hospitality | 2009 |
| Brooksoft Universal L.P. | | 2015 |
| Brookstar Business L.P. | | 2015 |
| Brookwood Plumbing and Heating Scotland Ltd | Construction | 2026 |
| Broondogos Ltd | Manufacturing | 2025 |
| Brothock Trustees Limited | Professional & scientific | 1966 |
| Broughton Brewing Group Ltd | Manufacturing | 2024 |
| Broughty Electrical Ltd | Manufacturing | 2017 |
| Broughty Ferry Auto Services Limited | Wholesale & retail | 2017 |
| Broughty Ferry Estates Limited | Real estate | 2013 |
| Broughty Ferry Limited | Real estate | 2012 |
| Broughty Ferry Practice Ltd | Health & social care | 2017 |
| Broughty Ferry Rope Access Solutions Ltd | Manufacturing | 2018 |
| Broughty Ferry Tyres Limited | Wholesale & retail | 2024 |
| Broughty Ferry Ymca | Other services | 2009 |
| Broughty Industrial Supplies Ltd. | Wholesale & retail | 2007 |
| Broughty Properties Ltd | Administrative & support | 2018 |
| Brovertek L.P. | | 2016 |
| Brow JAM Academy Limited | Other services | 2016 |
| Browjam Coaching Ltd | Other services | 2024 |
| Browjam Collective Ltd | Other services | 2024 |
| Browjam Properties Ltd | Real estate | 2020 |
| Brown & Martin Ltd | Construction | 2019 |
| Brown & Tawse Steelstock Limited | Wholesale & retail | 1996 |
| Brown Street Restaurant Limited | Hospitality | 2024 |
| Brown's Removals & Storage Ltd | Transport & logistics | 2024 |
| Brownfield Products L.P. | | 2015 |
| Browns Interior Systems Limited | Construction | 2018 |
| Broxburn Consulting Limited | Professional & scientific | 2014 |
| Broxburn Limited | Real estate | 2007 |
| Broxburn Properties Lakes Ltd | Real estate | 2019 |
| Broxburn Properties Limited | Real estate | 1999 |
| Broxburn Whisky Storage Ltd | Construction | 2022 |
| Broxburn Whisky Storage NO.1 Ltd | Construction | 2024 |
| Bruce Cabs Ltd | Transport & logistics | 2025 |
| Bruce Jamieson Electrical Ltd | Construction | 2013 |
| Bruce Mcallan Limited | Real estate | 1995 |
| Brunborg and Brunborg Ltd | Professional & scientific | 2023 |
| Bruntsfield Limited | Hospitality | 2019 |
| Bryce Camperdown Ltd | Hospitality | 2024 |
| Brystone Property Ltd | Real estate | 2026 |
| BS Fishbar Ltd | Hospitality | 2023 |
| BS Inspection Ltd | Professional & scientific | 2023 |
| BSJ Site Engineering Ltd | Mining & quarrying | 2008 |
| BSM Logistics Ltd | Transport & logistics | 2023 |
| BST Food Ltd | Hospitality | 2025 |
| BST Transport & Warehousing Limited | Administrative & support | 2011 |
| BTS Pitkerro Ltd | Real estate | 2011 |
| Bubble Bathrooms (UK) Limited | Construction | 2006 |
| Buchan Contracting Ltd | Information & communication | 2023 |
| Buchanan Developments (Scotland) Limited | Construction | 2004 |
| Buckie Farm Shop Limited | Wholesale & retail | 2025 |
| Buckingham Development Ltd. | Information & communication | 2016 |
| Buckler Boots Limited | Wholesale & retail | 1998 |
| Budd Consulting Limited | Professional & scientific | 2016 |
| Budds Bites Limited | Hospitality | 2026 |
| Budrox Ltd | Hospitality | 2022 |
| BUF Prestwick Ltd | Hospitality | 2020 |
| Build Away Ltd | Construction | 2020 |
| Buildmark Energy L.P. | | 2015 |
| Buildnest Property Solutions Limited | Real estate | 2023 |
| Bulk Heaven Ltd | Wholesale & retail | 2025 |
| Bulkbag Containers Limited | Manufacturing | 2006 |
| Bullfish Auctions Ltd | Wholesale & retail | 2018 |
| Bullventures International Ltd | Wholesale & retail | 2025 |
| Bumbly Bees Nursery School Ltd | Health & social care | 2025 |
| Burgess Flow Ltd | Transport & logistics | 2025 |
| Burke Property Group Ltd | Households | 2025 |
| Burnett Consulting Engineers Ltd | Professional & scientific | 2010 |
| Burnout Ltd | Administrative & support | 2017 |
| Burnside Engineering Ltd | Manufacturing | 2011 |
| Burnside Estates Scotland Limited | Real estate | 2001 |
| Burnside Properties (Dundee) Ltd. | Real estate | 2004 |
| Burnside Services Limited | Health & social care | 2012 |
| Bush Bar Dundee Ltd | Hospitality | 2026 |