| SNS Catering Limited | Hospitality | 2023 |
| Snug (Dundee) Ltd | Other services | 2019 |
| Snug on the Bay Limited | Hospitality | 2025 |
| SNW Solutions Ltd. | Professional & scientific | 2006 |
| Soaperstars Direct Limited | Wholesale & retail | 2015 |
| Soccer PDP Limited | Information & communication | 2015 |
| Soch Horizon Care Ltd | Transport & logistics | 2026 |
| Social Holdings Dundee Ltd | Hospitality | 2025 |
| Social Licence Consulting Limited | Professional & scientific | 2017 |
| Socialeyes Limited | Administrative & support | 2019 |
| Socialxr Ltd | Information & communication | 2020 |
| SODE4 Ltd | Information & communication | 2026 |
| Soenec Ltd | Administrative & support | 2022 |
| Sofi Hot Food Ltd | Hospitality | 2025 |
| Sofia Hot Food Ltd | Hospitality | 2026 |
| Softaxis Services Ltd | Wholesale & retail | 2026 |
| Softbrand Products L.P. | | 2015 |
| Softech Robotics Ltd | Manufacturing | 2025 |
| SOH Chiropractic Limited | Health & social care | 2016 |
| Sohnoor Ltd | Wholesale & retail | 2026 |
| Sohum Limited | Administrative & support | 2010 |
| Soja Bakehouse Limited | Manufacturing | 2020 |
| SOL Hamilton Limited | Hospitality | 2018 |
| SOL Y Sombra (Selkie) Limited | Hospitality | 2024 |
| SOL2 Property Investments Ltd | Real estate | 2023 |
| SOL247 Consultancy Ltd | Professional & scientific | 2019 |
| Solasta Capital Management Limited | Real estate | 2017 |
| Sole Saver Limited | Wholesale & retail | 2019 |
| Solex Shipping L.P. | | 2015 |
| Solid Stone Ltd | Wholesale & retail | 2025 |
| Solitron United L.P. | | 2015 |
| Sollozzo Ltd | Hospitality | 2024 |
| Solomon's Property Solutions Ltd | Real estate | 2019 |
| Solstice Pictures Ltd | Information & communication | 2022 |
| Solutionplus Glasgow Limited | Wholesale & retail | 2018 |
| Solutions Civil Engineering Limited | Professional & scientific | 2019 |
| Solway Drilling Limited | Professional & scientific | 2024 |
| Soman Enterprises Ltd | Wholesale & retail | 2026 |
| Sonas Wealth Management Ltd | Professional & scientific | 2017 |
| Sonberg Commerce L.P. | | 2015 |
| Songsmith Productions Ltd | Arts & recreation | 2019 |
| Songwriters Sanctuary Ltd | Education | 2024 |
| Sonig International Ltd | Wholesale & retail | 2026 |
| Sonis Minimarket Ltd | Wholesale & retail | 2020 |
| Sonport Export L.P. | | 2015 |
| Sonsy Ltd | Hospitality | 2021 |
| Sonway Enterprises L.P. | | 2015 |
| SOO Delicious Ltd | Hospitality | 2025 |
| Sophie’S Sparkle Cleaning Services Limited | Administrative & support | 2018 |
| Sorentex Trade LP | | 2017 |
| Sortmax Business L.P. | | 2015 |
| SOS Car Rentals Limited | Administrative & support | 2025 |
| Sostimi Ltd | Transport & logistics | 2025 |
| Soul Impacts LP | | 2019 |
| Soul Optometrists Ltd | Health & social care | 2010 |
| Sounds Good Scotland CIC | Other services | 2026 |
| Sounds Technical Limited | Information & communication | 2009 |
| Source Campaign Management Limited | Information & communication | 2019 |
| Soutar Groundworks Limited | Construction | 2014 |
| South Georgia Heritage Trust | Arts & recreation | 2013 |
| South Road Developments (Dundee)) Limited | Construction | 2022 |
| South Road Investments Limited | Hospitality | 2023 |
| South TAY (Dundee) Ltd | Real estate | 2013 |
| South TAY Street Ltd | Hospitality | 2025 |
| Southbridge Trade L.P. | | 2015 |
| Southern Fried Chik'N Ltd | Hospitality | 2019 |
| Southesk Developments Limited | Arts & recreation | 1997 |
| Southfield Alliance L.P. | | 2015 |
| Southford Technology L.P. | | 2015 |
| Southglen Limited | | 1966 |
| Southwold Ltd | Professional & scientific | 2014 |
| Sovereign Investments Ltd | Administrative & support | 2023 |
| SP Garden Care & Landscaping Ltd | Administrative & support | 2024 |
| SP Joinery Services Limited | Construction | 2024 |
| SP Spice Limited | Hospitality | 2018 |
| Space NEO Ltd | Information & communication | 2024 |
| Spaced OUT Grafix Limited | Professional & scientific | 2018 |
| Spaces Taylored Ltd | Administrative & support | 2020 |
| Spar (Forfar) Limited | Wholesale & retail | 2010 |
| Spar Scotland Ltd | Wholesale & retail | 2018 |
| Sparkling Sisters Cleaning Co Ltd | Administrative & support | 2026 |
| Sparks Electrical (Dundee) Limited | Manufacturing | 2019 |
| Sparkspread Energy Services Limited | Financial services | 2011 |
| Sparkx Supplies Ltd | Wholesale & retail | 2024 |
| Spearhead Properties Limited | Real estate | 2021 |
| Specialised Quality Management Services Ltd | Professional & scientific | 2017 |
| Spectator Safety Scotland Limited | Public administration | 2025 |
| Spectrum Intellectual Property Solutions Limited | Professional & scientific | 2005 |
| Speed Hunter Garage Ltd | Wholesale & retail | 2026 |
| SPEEDS360 Ltd | Wholesale & retail | 2019 |
| Speedy Gonzales Ltd | Transport & logistics | 2026 |
| Spey Fleet Services Ltd. | Transport & logistics | 2017 |
| Speyfast Limited | Professional & scientific | 2011 |
| Speyside Spirits Limited | Other services | 2019 |
| Spic & Span Contracts Limited | Administrative & support | 2007 |
| Spice Girls Exhibition Ltd | Administrative & support | 2017 |
| Spike Candy Limited | Information & communication | 2026 |
| Spin Laundrette Limited | Other services | 2024 |
| Spink Lundie Holdings Limited | Financial services | 2018 |
| Spiros Entro Bars Ltd | Hospitality | 2020 |