| PJJ Access Limited | Manufacturing | 2026 |
| PJM Property Holdings (Dundee) Ltd | Real estate | 2025 |
| Pjmh Hospitality PVT Limited | Hospitality | 2024 |
| Placemakers Joiners Ltd | Construction | 2022 |
| Placiego Limited | Hospitality | 2022 |
| Planbee Ltd. | Agriculture & fishing | 2011 |
| Planetridge Limited | Hospitality | 1997 |
| Plastacast Ltd | Construction | 2019 |
| Plastart Limited | Health & social care | 2026 |
| Plastercraft (Scotland) Limited | Construction | 2008 |
| Plate 20 Dundee Limited | Transport & logistics | 2017 |
| Plate Transfers Ltd | Administrative & support | 2019 |
| PLATE398 Ltd | Transport & logistics | 2022 |
| PLATE405 Ltd | Transport & logistics | 2025 |
| PLATE600 Ltd | Transport & logistics | 2025 |
| PLATE615 Ltd | Transport & logistics | 2025 |
| PLATE707 Ltd | Transport & logistics | 2026 |
| PLATE774 Ltd | Transport & logistics | 2022 |
| Platinum Barbers Ltd | Other services | 2022 |
| Platinum Electrical Services Ltd | Construction | 2011 |
| Platinum Golf Scotland Ltd | Administrative & support | 2012 |
| Platinum Windscreens Ltd | Manufacturing | 2017 |
| Platten Consulting LP | | 2016 |
| Playback Bar Inverness Ltd | Hospitality | 2022 |
| Playco Sports Limited | Arts & recreation | 2026 |
| Playspaces Arbroath Limited | Education | 2025 |
| Playspaces Brechin Ltd | Education | 2013 |
| Playspaces Montrose Limited | Education | 2023 |
| Plaza Properties (Scotland) Limited | Real estate | 2024 |
| Ples'Jour Limited | Wholesale & retail | 2022 |
| Plexford L.P. | | 2014 |
| Ploutos Properties Limited | Real estate | 2016 |
| Plug Life Consulting Ltd | Professional & scientific | 2020 |
| Plug Shore Power Limited | Energy | 2022 |
| Plus H2O Limited | Wholesale & retail | 2023 |
| Plus One PR Ltd | Arts & recreation | 2015 |
| Plus Ultra L.P. | | 2014 |
| Pluto of ST Andrews Limited | Wholesale & retail | 2023 |
| PM Properties Scotland Limited | Real estate | 2019 |
| PMC Express L.P. | | 2011 |
| PME (Dundee) Ltd | Construction | 2017 |
| PME (Dundee) Plumbing & Heating Ltd | Construction | 2018 |
| PME Holdings Ltd | Administrative & support | 2021 |
| PME Homes Ltd | Real estate | 2024 |
| PNJ Rigging Ltd | Construction | 2014 |
| PNS Solutions Ltd | Construction | 2025 |
| Pocket Finds Ltd | Hospitality | 2025 |
| Pocket Sized Hands Limited | Information & communication | 2017 |
| Poct - for - Scot Ltd | Professional & scientific | 2022 |
| Pointberg L.P. | | 2015 |
| Polack Alliance LP | | 2017 |
| Pole Park Storage Ltd | Other services | 2026 |
| Polian Limited | Wholesale & retail | 2016 |
| Polished Cleaning Solutions Limited | Administrative & support | 2016 |
| Polly Investments Limited | Real estate | 2021 |
| Polytex United L.P. | | 2015 |
| Pooch Perfect Dundee Ltd | Arts & recreation | 2018 |
| Poolside Commercial Services Ltd | Other services | 2019 |
| Poolside Services Ltd | Other services | 2018 |
| Poolside Worldwide Corporation Ltd | Wholesale & retail | 2015 |
| Popolicious Ltd | Hospitality | 2024 |
| Popular Restaurant Ltd | Hospitality | 2013 |
| Poros Trading Ltd | Hospitality | 2024 |
| Portmore Services Ltd | Construction | 2025 |
| Porto VIA LP | | 2013 |
| Poseidon DRY Ice Limited | Administrative & support | 2022 |
| Poseidon Technik Limited | Administrative & support | 2024 |
| Positive Steps Initiatives Limited | Health & social care | 2004 |
| Postex Trade L.P. | | 2014 |
| Postholm Industries L.P. | | 2015 |
| Pout Seagate Ltd | Hospitality | 2025 |
| Pout@Rewind Ltd | Hospitality | 2026 |
| Powell Organization L.P. | | 2013 |
| Power Panda Limited | Information & communication | 2023 |
| Power-Dry Ltd | Administrative & support | 2012 |
| Powerperformanceuk Ltd | Health & social care | 2024 |
| Powrie Dundee Ltd | Hospitality | 2020 |
| PPI Reclaims (Scotland) Ltd | Financial services | 2011 |
| PPS Security Ltd | Administrative & support | 2026 |
| PQ Global Consultancy Ltd | Professional & scientific | 2024 |
| PR Joinery Ltd | Construction | 2017 |
| Pradha Consultancy Limited | Real estate | 2026 |
| Prador Solutions Limited | Information & communication | 2002 |
| Praesidium VOS Limited | Administrative & support | 2021 |
| Precision Accountants & Business Advisors Limited | Professional & scientific | 2024 |
| Precision Alliance Limited | Professional & scientific | 2025 |
| Precision Engineering Group Ltd | Professional & scientific | 2023 |
| Precision Properties Scotland Ltd | Construction | 2026 |
| Precision Spraying Ltd | Construction | 2026 |
| Precisionbld Ltd | Administrative & support | 2025 |
| Prego Interiors Limited | Wholesale & retail | 2016 |
| Premier 1 Accident Repair Centre Limited | Wholesale & retail | 2020 |
| Premier 1 Smart Repair Limited | Wholesale & retail | 2024 |
| Premier 1 T/A Elite Alloy Wheels and Tyres Ltd | Wholesale & retail | 2024 |
| Premier Cabs Dundee Ltd | Transport & logistics | 2023 |
| Premier Dyce Limited | Wholesale & retail | 2016 |
| Premier Online Retail Ltd | Wholesale & retail | 2025 |
| Premier Property Maintenance Dundee Limited | Construction | 2018 |
| Premier Property Services (Scotland) Ltd | Construction | 2020 |
| Premier Purchasing Ltd | Wholesale & retail | 2014 |