| Shazeen Enterprise Limited | Wholesale & retail | 2026 |
| Sheed Services Ltd | Mining & quarrying | 2006 |
| Sheesh Mahal (Dundee) Limited | Hospitality | 2025 |
| Shefer Limited | Administrative & support | 2000 |
| Sheikh & Sons Developments Ltd | Real estate | 2019 |
| Sheikh & Sons Investments Ltd | Real estate | 2018 |
| Shekars Limited | Health & social care | 2024 |
| Sheldown Trade LP | | 2017 |
| Shellport Transit L.P. | | 2015 |
| Shepherd Property Consultants Ltd | Real estate | 2005 |
| Shepherds Landscaping & Building Ltd | Administrative & support | 2019 |
| Sherlock OIL Limited | Hospitality | 2024 |
| SHH Scotland Ltd | Hospitality | 2025 |
| Shielbrye Construction Limited | Professional & scientific | 2012 |
| Shields Property Investment Ltd | Real estate | 2020 |
| Shine Like a Diamond KE CIC | Education | 2025 |
| Shine Like a Diamond Ltd | Education | 2025 |
| Shipnbliss Ltd | Wholesale & retail | 2025 |
| Shire Fertility Limited | Health & social care | 2023 |
| Shishi Ltd | Hospitality | 2019 |
| Shocase Retail Limited | Wholesale & retail | 2026 |
| Shochu Limited | Hospitality | 2024 |
| Shoevault Ltd | Wholesale & retail | 2018 |
| Shollex Bright Limited | Professional & scientific | 2019 |
| Shopinza Ltd | Wholesale & retail | 2025 |
| Shore Street Food Limited | Extraterritorial | 2014 |
| Shore Street Holiday Lets Ltd | Real estate | 2017 |
| Shore Terrace Limited | Real estate | 2018 |
| Shoreline OIL & GAS Safety Limited | Construction | 2013 |
| Shouty Knot Limited | Information & communication | 2024 |
| Show-Mechanics LP | | 2017 |
| Showcase the Street | Arts & recreation | 2005 |
| Showmen's Theatre Company Ltd | Education | 2023 |
| Showtime Funfairs Ltd | Arts & recreation | 2025 |
| SHP Mccoy Holdings Limited | Financial services | 2026 |
| SHR Club Limited | Arts & recreation | 2006 |
| Shuggiethecourier Ltd | Transport & logistics | 2026 |
| Shukh Ltd | Transport & logistics | 2019 |
| Shun LI Dundee Limited | Hospitality | 2022 |
| SI Technologies Ltd | Other services | 2019 |
| SIA Agile Solutions Ltd | Information & communication | 2024 |
| Side Effex Ltd | Hospitality | 2018 |
| Sideford Organization L.P. | | 2012 |
| SIDESHOW4U Limited | Transport & logistics | 2026 |
| Sidlaw Building & Joinery Services Limited | Administrative & support | 2016 |
| Sidlaw Commercial (Vehicle Repairs) Limited | Wholesale & retail | 2010 |
| Sidlaw Dundee Limited | Hospitality | 2026 |
| Sidlaw Facilities Services Limited | Construction | 2022 |
| Sidlaw Foods Ltd | Hospitality | 2025 |
| Sidlaw Holdings Ltd | Administrative & support | 2016 |
| Sidlaw International Limited | Professional & scientific | 2021 |
| Sidlaw Investments Ltd | Real estate | 2015 |
| Sidlaw Property Investments Ltd | Real estate | 2024 |
| Sidlaw Property Solutions Ltd | Households | 2020 |
| Sidlaw Taxis Limited | Transport & logistics | 2009 |
| Sidlaw Vehicle Repairs and MOT Ltd | Wholesale & retail | 2026 |
| Sierra Trading Products LP | | 2017 |
| SIF Wholesale Limited | Wholesale & retail | 2015 |
| Sigma Safety Solutions Ltd | Professional & scientific | 2022 |
| Signals Dundee Ltd | Professional & scientific | 2019 |
| Signature B Limited | Other services | 2025 |
| Signature Signs (Scotland) Limited | Manufacturing | 2008 |
| Signature Solutions Scotland Limited | Professional & scientific | 2024 |
| Signature.Cakesuk Ltd | Wholesale & retail | 2026 |
| Signex Corporation L.P. | | 2015 |
| Signs Glasgow Ltd | Manufacturing | 2017 |
| Signz Hold Co Limited | Manufacturing | 2025 |
| Silkowski & Mackenzie Limited | Health & social care | 2019 |
| Siltex Trading L.P. | | 2016 |
| Silver Birch Properties Dundee Limited | Real estate | 2019 |
| Silver Lining for Families Limited | Extraterritorial | 2023 |
| Silver TAY Transfers Limited | Professional & scientific | 2011 |
| Silverbrook Sales L.P. | | 2011 |
| Silverchord Consultancy Limited | Other services | 2015 |
| Silverglen Properties Ltd | Real estate | 2022 |
| Silverline Projects L.P. | | 2012 |
| Silverstream Counselling MST Limited | Professional & scientific | 2025 |
| Silvertrax Services Limited | Professional & scientific | 2012 |
| Simba Courier Logistics Ltd | Transport & logistics | 2021 |
| Simco Commercial Ltd | Construction | 2023 |
| Simco Inveraldie Limited | Real estate | 2018 |
| Sime Property Ltd | Real estate | 2024 |
| Simeco Property Limited | Real estate | 2024 |
| Simeth Consults Ltd | Health & social care | 2026 |
| Simple Commercial Finance (Scotland) Limited | Professional & scientific | 2016 |
| Simple Swim (Scotland) Limited | Education | 2024 |
| Simply Boilers Ltd | Construction | 2020 |
| Simply Clean Aberdeen Ltd | Administrative & support | 2014 |
| Simply Delicious (Keith) Limited | Manufacturing | 2015 |
| Simply Hotels Limited | Extraterritorial | 2007 |
| Simplypharma Ltd | Professional & scientific | 2012 |
| Simpson Interventions Limited | Other services | 2008 |
| Simpsons Distribution Ltd | Wholesale & retail | 2024 |
| Sina Agro Ltd | Wholesale & retail | 2022 |
| Sina Group Ltd | Agriculture & fishing | 2024 |
| Sinclar Impacts LP | | 2017 |
| Sinensix & Co. | | 1992 |
| Single Parent Festivals Ltd | Administrative & support | 2021 |
| Single Source Supplies Ltd | Professional & scientific | 2012 |
| Singleberg L.P. | | 2015 |