| SL030064 LP | | 2017 |
| SL030065 LP | | 2017 |
| SL030066 LP | | 2017 |
| SL030067 LP | | 2017 |
| SL030068 LP | | 2017 |
| SL030538 LP | | 2017 |
| SL030725 LP | | 2017 |
| SL030759 LP | | 2017 |
| SL031227 LP | | 2017 |
| SL031228 LP | | 2017 |
| SL031268 LP | | 2017 |
| SL031428 LP | | 2017 |
| SL031429 LP | | 2017 |
| SL031430 LP | | 2017 |
| SL031431 LP | | 2017 |
| SL031432 LP | | 2017 |
| SL031433 LP | | 2017 |
| SL031434 LP | | 2017 |
| SL031435 LP | | 2017 |
| SL031436 LP | | 2017 |
| SL031437 LP | | 2017 |
| SL031438 LP | | 2017 |
| SL031439 LP | | 2017 |
| SL031440 LP | | 2017 |
| SL031441 LP | | 2017 |
| SL031442 LP | | 2017 |
| SL031443 LP | | 2017 |
| SL031444 LP | | 2017 |
| SL031445 LP | | 2017 |
| SL031447 LP | | 2017 |
| SL031972 LP | | 2017 |
| SL24557 LP | | 2016 |
| SLA Restaurant Limited | Hospitality | 2016 |
| Slac Investments Limited | Real estate | 2018 |
| SLB Global Properties Limited | Real estate | 2021 |
| SLB Trading Ltd | Wholesale & retail | 2015 |
| SLC Fleet Limited | Wholesale & retail | 2019 |
| SLC Holdings Limited | Administrative & support | 2018 |
| SLC Motoring Services Limited | Extraterritorial | 2013 |
| SLC Prestige Developments Limited | Construction | 2004 |
| SLC Vehicle Services Limited | Wholesale & retail | 2017 |
| Slcnd Ltd | Transport & logistics | 2025 |
| Sleepwell Retail Ltd | Wholesale & retail | 2024 |
| Sleepy Bard Studios Limited | Information & communication | 2025 |
| Slice N Eazy Ltd | Hospitality | 2024 |
| Slimrome Limited | Real estate | 2024 |
| SLM Well Services Limited | Mining & quarrying | 2013 |
| Sloan Holdings Ltd | Real estate | 2016 |
| Sloe Studios Limited | Professional & scientific | 2025 |
| Sloth Doctor Games Ltd | Information & communication | 2026 |
| Slsb Investment 2 Ltd | Real estate | 2020 |
| Slsb Investment Limited | Real estate | 2018 |
| SM Dundee Limited | Other services | 2026 |
| SM Fastfood Ltd | Hospitality | 2024 |
| SM Immigration Lawyers Ltd | Professional & scientific | 2024 |
| SM Physio Limited | Arts & recreation | 2021 |
| SMA Industries Ltd | Wholesale & retail | 2022 |
| Smachno Odnoznachno LLP | | 2024 |
| Small Business Finance (Dundee) Limited | Administrative & support | 1989 |
| Small Town Productions CIC | Arts & recreation | 2024 |
| Smart Choice Enterprising Limited | Wholesale & retail | 2026 |
| Smart Choice Ever Ltd | Wholesale & retail | 2025 |
| Smart Completions Consultancy Limited | Professional & scientific | 2026 |
| Smart Eco Trading Ltd | Wholesale & retail | 2018 |
| Smart Fade Ltd | Other services | 2024 |
| Smart Grid Consultancy Limited | Professional & scientific | 2012 |
| Smart Touch Couriers Ltd | Transport & logistics | 2025 |
| Smart Touch Solutions Limited | Administrative & support | 2015 |
| Smart Utilities Edinburgh Ltd | Administrative & support | 2026 |
| SMART360 Limited | Manufacturing | 2015 |
| Smarter Safer Management Limited | Extraterritorial | 2024 |
| Smarty Pants (Broughty Ferry) Limited | Wholesale & retail | 2009 |
| Smash Chicken Dundee Ltd | Hospitality | 2024 |
| Smashing Fabrications Limited | Manufacturing | 2012 |
| SMD Energy Resources Ltd | Professional & scientific | 2025 |
| Smith and BRO Limited | Professional & scientific | 2017 |
| Smith Construction Scotland Ltd | Construction | 2026 |
| Smith Street Motors Limited | Wholesale & retail | 2023 |
| Smithfield 2019 Limited | Agriculture & fishing | 2019 |
| Smithfield Energy Limited | Energy | 2014 |
| Smithfield Farms (Dundee) Limited | Wholesale & retail | 2018 |
| SMO Barber Ltd | Other services | 2025 |
| Smo-King Limited | Real estate | 2015 |
| Smoking Barrels Trading Co Ltd | Hospitality | 2019 |
| Smoky Barrels Limited | Hospitality | 2019 |
| Smooth Surface Repair Ltd | Wholesale & retail | 2013 |
| SMS Alba Limited | Professional & scientific | 2018 |
| SMS Plant Limited | Financial services | 2017 |
| Smsf Dillon Ltd | Financial services | 2019 |
| Smugglers Sports Bar Ltd | Hospitality | 2023 |
| SN CAB Ltd | Transport & logistics | 2022 |
| Snaba Limited | Administrative & support | 2005 |
| Snackbee Ltd | Hospitality | 2025 |
| Snapdragon Gardening Services Ltd | Administrative & support | 2019 |
| Snappy Shopper Ltd | Information & communication | 2017 |
| SND Industrial L.P. | | 2015 |
| Snoino Ltd | Professional & scientific | 2026 |
| Snowdrops.Me Limited | Professional & scientific | 2017 |
| Snowsmile NQ Ltd | Health & social care | 2025 |
| Snowvalley (Europe) Limited | Arts & recreation | 2001 |