| Persepolis Fast Foods Ltd | Extraterritorial | 2018 |
| Personalised Gift Ideas Limited | Wholesale & retail | 2007 |
| Perth Alarm Company Limited | Administrative & support | 2003 |
| Perth Road Investments Limited | Real estate | 2004 |
| Perth Road Limited | Hospitality | 2013 |
| Perthroad Grocers Ltd | Wholesale & retail | 2025 |
| Perthshire Asset Managers Limited | Real estate | 2005 |
| Perthshire Holiday Cottages Limited | Real estate | 2024 |
| Perthshire Holiday Rentals Limited | Hospitality | 2005 |
| Perthshire Solicitors Property Centre (Holdings) Limited | Financial services | 2000 |
| Perthshire Solicitors Property Centre Limited | Real estate | 2000 |
| Perun Chartering LP | | 2017 |
| Peta HAY Consultancy Limited | Professional & scientific | 2019 |
| Petals | | 1992 |
| Pete Falconer Joiners Ltd | Construction | 2015 |
| Peter Anderson (Glazing) Limited | Construction | 1986 |
| Peter Nugent & Associates Limited | Information & communication | 1997 |
| Peterhead Bars Ltd | Hospitality | 2025 |
| Petocon Limited | Financial services | 2022 |
| Petrie Brothers of Dundee. Limited | Real estate | 1955 |
| PETRIE111 Logistics Ltd | Transport & logistics | 2026 |
| Petrocorp Systems L.P. | | 2015 |
| Petrolform L.P. | | 2015 |
| Petroshops Ltd. | Wholesale & retail | 2001 |
| Petrostar Export L.P. | | 2011 |
| Petrotrans Invest L.P. | | 2015 |
| PFC Careers Limited | Administrative & support | 2018 |
| PFI Accountants Ltd | Professional & scientific | 2025 |
| PG Holdings Dundee Ltd | Real estate | 2023 |
| Pg&D Ltd | Professional & scientific | 2023 |
| PGH Electrical Ltd | Construction | 2023 |
| PGR Travel Limited | Transport & logistics | 2018 |
| PGS Consultancy Services Limited | Administrative & support | 2024 |
| PGS Management Services Limited | Administrative & support | 2024 |
| PH Takeaway Service Limited | Hospitality | 2026 |
| Pharma Healthcare Solutions Ltd. | Professional & scientific | 2011 |
| Pharma OPS Consulting Ltd | Professional & scientific | 2024 |
| Pharma Project Engingeering Ltd | Professional & scientific | 2018 |
| Pharmberg L.P. | | 2015 |
| Phaser Biomedical Ltd | Information & communication | 2022 |
| PHC Cabs Ltd | Transport & logistics | 2025 |
| Phil Mcmillan Joinery Ltd | Construction | 2014 |
| Philip Cohen Properties Limited | Real estate | 2022 |
| Phillipas Limited | Wholesale & retail | 2020 |
| Phillips Photography Ltd | Professional & scientific | 2024 |
| Phils Vape to Escape Ltd | Other services | 2023 |
| Phin & Sweeney | | 1979 |
| Phin OIL & GAS Electrical Solutions Limited | Mining & quarrying | 2019 |
| Phoenix Demolition Brechin Limited | Manufacturing | 2021 |
| Phoenix Equipment Ltd | Manufacturing | 2018 |
| Phoenix Fencing and Landscaping Services Limited | Construction | 2025 |
| Phoenix Interiors Ltd | Construction | 2019 |
| Phoenix Medical Services Dundee Limited | Health & social care | 2022 |
| Phoenix Tattoo Ltd | Other services | 2016 |
| Phoenix Vinyls Ltd | Wholesale & retail | 2022 |
| Phoenixeng. Ltd | Professional & scientific | 2023 |
| Phone FIX Banbridge Ltd | Wholesale & retail | 2024 |
| PHONESHOP247 Limited | Wholesale & retail | 2025 |
| Photography and Video Scotland Limited | Information & communication | 2024 |
| Piccolo Dundee Limited | Hospitality | 2017 |
| Pick My Order Limited | Wholesale & retail | 2020 |
| Pickybiz Holdings Limited | Financial services | 2019 |
| PIE Bobs Manufacturing Limited | Manufacturing | 2020 |
| Pierrick Investments Limited | Real estate | 2018 |
| Pigeon Vitality UK Ltd | Wholesale & retail | 2019 |
| Piickle Ltd | Hospitality | 2022 |
| Pilgar Capital LP | | 2017 |
| Pillserve Ltd | Wholesale & retail | 2025 |
| Pinecone Property Limited | Real estate | 2025 |
| Pineways Aviemore Ltd | Hospitality | 2026 |
| Pinnacle Race Gear Ltd | Mining & quarrying | 2009 |
| Pion Trade LP | | 2017 |
| Pipeland Limited | Real estate | 2015 |
| Piperdam Golf & Leisure Resort Limited | Hospitality | 1994 |
| Piperdam Limited | Real estate | 2010 |
| Piperglen Limited | Real estate | 2025 |
| PIR Security Systems Ltd | Administrative & support | 2025 |
| Pirnhill Manor Properties Ltd | Real estate | 2025 |
| PIT Stop Dundee Ltd | Hospitality | 2024 |
| Pitairlie Properties Ltd | Real estate | 2025 |
| Pitempton Holdings Limited | Professional & scientific | 2012 |
| Pitempton Painting & Decorating Ltd | Construction | 2015 |
| Pitempton Plumbing & Heating Ltd | Construction | 2025 |
| Pitempton Properties Ltd | Real estate | 2025 |
| Pitfour Consultancy Limited | Professional & scientific | 2023 |
| Pitkerro Holdings Limited | Administrative & support | 2016 |
| Pitkerro Plumbing & Heating Limited | Construction | 2010 |
| Pitreavie Electrical Services Ltd | Construction | 2019 |
| Pitreavie Pitch Hires Ltd | Arts & recreation | 2025 |
| Pittenweem Properties Ltd | Administrative & support | 2019 |
| Pixel Rankco Ltd | Professional & scientific | 2026 |
| Pixels INK Ltd | Professional & scientific | 2019 |
| Pixie Ferry Limited | Real estate | 2024 |
| Pizza Revolution Ltd. | Hospitality | 2014 |
| Pizza Stop (Ecosse) Ltd | Hospitality | 2017 |
| Pizza the Action Limited | Hospitality | 2007 |
| PJ Developments (Scotland) Limited | Construction | 2025 |
| PJ Legacy Holdings Limited | Financial services | 2025 |
| PJD Fish Merchant Ltd | Wholesale & retail | 2026 |
| PJG Maintenance Solutions Ltd | Professional & scientific | 2019 |