| Ourea Projects Ltd | Other services | 2022 |
| Oushk Ltd | Real estate | 2016 |
| Oushk MCR Ltd | Real estate | 2022 |
| Oushk Pharmacy Ltd | Wholesale & retail | 2022 |
| OUT There Holdings Ltd | Administrative & support | 2017 |
| OUT There Trading Ltd | Wholesale & retail | 2010 |
| Outdoor Access Trust for Scotland | Administrative & support | 1998 |
| Outdoor Building Group Ltd | Construction | 2016 |
| Outfield Trans L.P. | | 2015 |
| Outlier Distribution Ltd | Wholesale & retail | 2024 |
| Outrun Therapeutics Limited | Health & social care | 2019 |
| Outside Media Group (Scotland) Ltd | Other services | 2018 |
| Overgate Barber Ltd | Other services | 2025 |
| Overhype Ltd | Wholesale & retail | 2020 |
| Overmax Export L.P. | | 2013 |
| Overstone Properties 78 Limited | Households | 2021 |
| Overthetay Ltd | Transport & logistics | 2026 |
| OW Builds Ltd | Construction | 2025 |
| Owen Glynn Property Ltd | Extraterritorial | 2019 |
| Owners in Common (the Hub) Limited | Real estate | 2024 |
| Oxford Digital Publications Ltd | Information & communication | 2025 |
| OXM Limited | Construction | 2026 |
| Ozzy's Limited | Wholesale & retail | 2001 |
| P & G Finance Ltd | Professional & scientific | 2022 |
| P & K Heating & Plumbing Limited | Construction | 2012 |
| P & L Services (Scotland) Limited | Construction | 2009 |
| P & R Taxis Limited | Transport & logistics | 2025 |
| P & S Slaters Limited | Construction | 2015 |
| P a Greig Ltd. | Administrative & support | 2011 |
| P R Systems IT Solutions Ltd | Information & communication | 2021 |
| P&G Education Consultant Residential & Secure Service Limited | Education | 2023 |
| P&G Investments Limited | Real estate | 2015 |
| P.B Roofing & Building Ltd | Construction | 2022 |
| P.E.C. Limited | Hospitality | 2002 |
| P.U.G Enterprises Ltd | Households | 2020 |
| P1 Resources Ltd | Professional & scientific | 2025 |
| P22 Electrical Ltd | Construction | 2019 |
| P3 Music Limited | Information & communication | 2001 |
| PA Fish Merchants Limited | Wholesale & retail | 2025 |
| Pablo Couriers Ltd | Transport & logistics | 2018 |
| Pacific Equity Ltd | Construction | 2023 |
| Pack Right UK Ltd | Wholesale & retail | 2024 |
| PACK34 Limited | Professional & scientific | 2019 |
| Packio Ltd | Information & communication | 2026 |
| Pacson Holdings Limited | Professional & scientific | 2018 |
| Pacson Limited | Manufacturing | 1988 |
| Paddy Estates Ltd | Real estate | 2015 |
| Paddy Properties Limited | Real estate | 2025 |
| Paddy's Empire Limited | Transport & logistics | 2025 |
| Pagal Ltd | Information & communication | 2021 |
| Pagan Osborne & Grace Trustees Limited | Professional & scientific | 1973 |
| Pagan Osborne Discretionary Trustees Limited | Professional & scientific | 2005 |
| Pagelot Universal LP | | 2017 |
| Pago Restaurants Ltd | Hospitality | 2022 |
| Paint Rite Limited | Construction | 2015 |
| Painted Oval Ltd | Real estate | 2017 |
| Paisley Asset Managers Limited | Real estate | 2009 |
| Paix Ltd | Real estate | 2025 |
| PAK Property Limited | Real estate | 2002 |
| PAL Vehicle Engineering Ltd | Wholesale & retail | 2026 |
| Paladini Contracts Ltd | Construction | 2024 |
| Paladini Property Ltd | Real estate | 2026 |
| Palingenesis Properties Ltd | Real estate | 2024 |
| Palm Tree Dundee Ltd | Hospitality | 2019 |
| Palmerton Trade L.P. | | 2015 |
| Palms Property Management Ltd | Real estate | 2023 |
| Pam's Flowers Ltd | Wholesale & retail | 2023 |
| Pamark Properties Limited | Real estate | 2016 |
| Pams Flowers Online Ltd | Wholesale & retail | 2025 |
| Pamsco Limited | Other services | 2022 |
| PAN Euroasian Ltd | Transport & logistics | 2024 |
| Panacea Cabling Ltd | Information & communication | 2018 |
| Panacea Healthcare Group Ltd | Other services | 2021 |
| Panbride Associates Limited | Professional & scientific | 2011 |
| Panda Properties Dundee Ltd | Real estate | 2026 |
| Panda Pubs Ltd | Hospitality | 2026 |
| Pandataxis Limited | Other services | 2016 |
| Panel Perfect Dundee Ltd | Wholesale & retail | 2019 |
| Paneline Ltd | Construction | 2018 |
| Pangonet Limited | Information & communication | 2026 |
| Panmanmee Services Limited | Administrative & support | 1990 |
| Panmure Developments Ltd | Construction | 2014 |
| Panmure Exchange Ltd | Real estate | 2026 |
| Panmure News Limited | Real estate | 2008 |
| Panmure Properties Ltd | Real estate | 2019 |
| Panmure Street Property Co. Limited | Construction | 1980 |
| Panther City Garage Ltd | Manufacturing | 2014 |
| Papagan Ltd | Hospitality | 2023 |
| Papah Ltd | Wholesale & retail | 2025 |
| Paper & JAM Limited | Hospitality | 2016 |
| PAR Law Limited | Professional & scientific | 2025 |
| Parable POD Counselling CIC | Health & social care | 2019 |
| Paradigm Consultancy Services Limited | Extraterritorial | 2021 |
| Paragon Inspection Limited | Professional & scientific | 2012 |
| Paragon Projects Scotland Ltd | Real estate | 2020 |
| Parathabox (Dundee) Limited | Hospitality | 2026 |
| Parent to Parent Limited | Other services | 2006 |
| Park Developments Dundee Ltd | Hospitality | 2017 |
| Park Drive Telecom Limited | Information & communication | 2024 |
| Park Golf International Ltd | Education | 2026 |