| Discovery Contracts Ltd | Construction | 2020 |
| Discovery Design and Management Services Limited | Manufacturing | 2003 |
| Discovery Estates Ltd | Real estate | 2013 |
| Discovery Estates NO 1 Ltd | Construction | 2014 |
| Discovery Estates NO 2 Ltd | Real estate | 2012 |
| Discovery Estates NO 3 Ltd | Real estate | 2013 |
| Discovery Filling Station Limited | Wholesale & retail | 2017 |
| Discovery Fire Sprinklers Ltd. | Other services | 2016 |
| Discovery Future Group Ltd | Financial services | 2024 |
| Discovery Health and Wellness Centre Ltd | Arts & recreation | 2023 |
| Discovery Home Improvements (Holdings) Limited | Financial services | 2023 |
| Discovery Home Improvements Ltd. | Manufacturing | 2016 |
| Discovery Homecare Dundee Limited | Public administration | 2024 |
| Discovery Infrastructures Solutions Limited | Professional & scientific | 2023 |
| Discovery Investment Fund Limited | Administrative & support | 2006 |
| Discovery Investments Dundee Limited | Real estate | 2019 |
| Discovery Languages Ltd | Education | 2020 |
| Discovery Motor Services Limited | Wholesale & retail | 2021 |
| Discovery Property Investment Ltd | Real estate | 2019 |
| Discovery Renewables Limited | Administrative & support | 2013 |
| Discovery Sealants Ltd | Construction | 2023 |
| Discovery Stone Surfaces Limited | Manufacturing | 2023 |
| Discovery Taxis Ltd | Transport & logistics | 2019 |
| Discovery Tech Limited | Financial services | 2025 |
| Discovery Well Services Limited | Professional & scientific | 2018 |
| Discovery Whisky Ltd | Wholesale & retail | 2023 |
| Distinctive Homes Ltd | Construction | 2025 |
| Diva Nails (Livingston) Limited | Other services | 2011 |
| Divante Holding LP | | 2017 |
| DIX Design Editions Ltd | Manufacturing | 2019 |
| DJ Martin (at) Limited | Professional & scientific | 2014 |
| Django’S Peri Peri Limited | Hospitality | 2019 |
| DJC Fire & Security Ltd | Administrative & support | 2023 |
| DJE & C..L. Enterprises Ltd | Professional & scientific | 2022 |
| DJF Financial (Scotland) Ltd | Administrative & support | 2010 |
| DJH Food Ltd | Hospitality | 2026 |
| DJL Engineering Services Ltd | Professional & scientific | 2024 |
| DJS Creative Marketing Ltd. | Professional & scientific | 1994 |
| DJS Investments Limited | Real estate | 2002 |
| DK Corporation Ltd | Construction | 2025 |
| DK Taxis Ltd | Transport & logistics | 2019 |
| DKA Engineering Consultants Ltd | Professional & scientific | 2024 |
| DKC Contracts Limited | Construction | 2022 |
| DKC Property Management Limited | Professional & scientific | 2019 |
| DLH Engineering Limited | Administrative & support | 2008 |
| DLR Group (Scotland) Limited | Financial services | 2020 |
| DLR Media Limited | Professional & scientific | 2018 |
| DLR Retail Limited | Wholesale & retail | 2020 |
| DM Electrical Access Services Ltd | Manufacturing | 2015 |
| DM Engineering (Scotland) Ltd. | Information & communication | 2016 |
| DM Fish Merchants Ltd | Wholesale & retail | 2024 |
| DM Plumbing Small Contracts Limited | Construction | 2025 |
| DM Roofing Scotland Ltd | Construction | 2016 |
| DM Sports Clinic Ltd | Health & social care | 2026 |
| Dmac OIL (UK) Limited | Professional & scientific | 2006 |
| DMC Lettings Ltd | Real estate | 2025 |
| DMN Convenience Store Ltd | Wholesale & retail | 2026 |
| Dmon Services Ltd | Professional & scientific | 2026 |
| DMS Retail Ltd | Wholesale & retail | 2022 |
| DN Couriers Ltd | Transport & logistics | 2018 |
| DN Dundee Ltd | Administrative & support | 2022 |
| Dnac Holdings Limited | Financial services | 2026 |
| Dnlc LLP | | 2016 |
| DNW Technics L.P. | | 2015 |
| DNZ Group Ltd | Wholesale & retail | 2025 |
| DOC Ventures Limited | Administrative & support | 2015 |
| Dochas Home Care Limited | Health & social care | 2024 |
| Docklord Technology L.P. | | 2015 |
| Dockmond Services L.P. | | 2015 |
| Doctors Inc Ltd | Health & social care | 2024 |
| Dolce Vita Pizzeria Ltd | Hospitality | 2024 |
| Dollar Financial Services Limited | Financial services | 2026 |
| Dolli - 91 L.P. | | 2012 |
| Dome Energy Limited | Professional & scientific | 2019 |
| Dome Property Group Limited | Real estate | 2021 |
| Domestic Plumbing & Heating (Scotland) Limited | Construction | 2004 |
| Domestic Plumbing & Heating Ltd | Construction | 2014 |
| Domilink Ltd | Real estate | 2025 |
| Dominic Solution Ltd | Construction | 2026 |
| Dominion Corp. LP | | 2016 |
| Doms Fishbar Ltd | Hospitality | 2021 |
| Domu MEA Ltd | Construction | 2023 |
| Donald Dumps Limited | Manufacturing | 2026 |
| Donald Mitchell Engineering Solutions Ltd | Professional & scientific | 2020 |
| Dong Trading Dundee Ltd | Hospitality | 2024 |
| Donutology Limited | Wholesale & retail | 2025 |
| Door Emporium Limited | Financial services | 2011 |
| Doorquay Ltd | Construction | 2025 |
| Doorstep Glass Recycling Ltd | Water & waste | 2020 |
| Doorworks Limited | Extraterritorial | 1997 |
| Dopa Electricians Ltd | Administrative & support | 2025 |
| Doreva Holdings Limited | Administrative & support | 2010 |
| Dorward Associates Ltd | Professional & scientific | 2015 |
| Dorward Electrical Services Limited | Extraterritorial | 2014 |
| DOS Mundos Limited | Wholesale & retail | 2021 |
| Dossan Ltd | Real estate | 2020 |
| DOT Comma.Co Limited | Wholesale & retail | 2012 |
| Double Glazing Services (North) Ltd | Construction | 2015 |
| Double Kwik Scaffolding Limited | Construction | 1993 |
| Double TEE Ltd | Transport & logistics | 2026 |